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Claiming my fourth cousin on my taxes this year taxes

Forum|Forum|1 year ago
December 2, 2024
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Can I claim my fourth cousin that lives with me since he was born his mother is incarcerated his dad is passed away

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Best answer by Hal_Al

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

Q. Can I claim my fourth cousin, that lives with me since he was born, as a Qualifying Child dependent?

A. No. A cousin, even a 1st cousin, is not closely related enough to be a QC.

Q. Can I claim my fourth cousin, that lives with me since he was born, as a Qualifying Relative dependent?

A. Yes, if he lived with you all year. But you cannot claim the child tax credit or Earned Income Credit, based on that child. You only get the non refundable $500 "Other dependent Credit". A child born during the year counts as living with you all year.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related (a cousin is not) OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $4700 (2023) ($5050 for 2024).
The taxpayer must have provided more than 1/2 his support

In either case:

He must be a US citizen or resident of the US, Canada or Mexico
He must not file a joint return with his spouse or be claiming a dependent of his own
He must not be the qualifying child of another taxpayer (he cannot be his mother's QC because he did not live with her for more than half the year).

He must have a US social security number or tax identification number (TIN)

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

VolvoGirl

Employee

You can claim anyone if they lived with you ALL YEAR (or from birth) and had less than $5,050 income. Who can you claim
https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/01/26781

Hal_AlAnswer

Employee

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

Q. Can I claim my fourth cousin, that lives with me since he was born, as a Qualifying Child dependent?

A. No. A cousin, even a 1st cousin, is not closely related enough to be a QC.

Q. Can I claim my fourth cousin, that lives with me since he was born, as a Qualifying Relative dependent?

A. Yes, if he lived with you all year. But you cannot claim the child tax credit or Earned Income Credit, based on that child. You only get the non refundable $500 "Other dependent Credit". A child born during the year counts as living with you all year.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related (a cousin is not) OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $4700 (2023) ($5050 for 2024).
The taxpayer must have provided more than 1/2 his support

In either case:

He must be a US citizen or resident of the US, Canada or Mexico
He must not file a joint return with his spouse or be claiming a dependent of his own
He must not be the qualifying child of another taxpayer (he cannot be his mother's QC because he did not live with her for more than half the year).

He must have a US social security number or tax identification number (TIN)

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

O

Opus 17

Employee

Your fourth cousin is not a close enough relative to be a qualifying child dependent. That means you can't get the $2000 child tax credit or EIC. You can claim them as a qualifying relative dependent (the same rules for any other "unrelated" person if they meet all the tests described by the other experts.