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Best answer by Opus 17

Yes, he can.  But, there are several issues to understand.

 

1. Someone who can be claimed as a dependent by another taxpayer, can't have dependents of their own, even if the person who could claim them, won't claim them.   In this case, if you and your spouse have no taxable income, and don't file a tax return, then you are not "taxpayers", and so your child is not disqualified from claiming his siblings, even though your oldest child probably would qualify as your dependent.

 

2. In order to claim his siblings as dependents, they must be younger (which seems to be true) and your oldest child must have more taxable income than you as the parents (this also seems to be true in your case).

 

3. It is not necessary that your oldest child actually provide more than half the support for his siblings, it is only necessary for this test that your younger children not provide more than half their own support.   However, it is necessary that your older child live in the same home with the younger children for more than half the year.  This is called a "qualifying child" dependent, even though the siblings are not his children.

 

4. The credit for claiming a "qualifying child" dependent is up to $2000 per child, but the credit can't be used to create a tax refund if the son owes no tax.  There is a secondary version of this credit called "additional child tax credit" which is based on your child's income earned from working.   He would have to have income from a job or self-employment to get anything for claiming a dependent, and he won't come close to getting the full $2,000 per child unless his taxable income from working is well over $20,000.   


2 replies

Employee
January 30, 2024

The rule is that if a person CAN be claimed as a dependent then on their own tax return they must say that someone else can claim them.   Your 16 year old is subject to that rule, even if you do not claim him for whatever reason.  A dependent cannot have a dependent of their own.  

 

And....surely you do not want your teenage child to file a tax return that will likely raise eyebrows at the IRS and investigate why a sixteen year old is trying to get child-related credits for his siblings.  Right???

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
January 30, 2024
No text available
Employee
January 30, 2024

Do you want your 16 year old to claim on a federal tax return that he paid for over half the support of his siblings? 

 

Here is what that would entail:

 

One requirement to claim a dependent is that you must provide more than 50% of their support, which is the cost of basic life necessities such as food, lodging, clothing, medical and dental care, education, transportation, utilities, and so forth.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
Opus 17Answer
Employee
February 1, 2024

Yes, he can.  But, there are several issues to understand.

 

1. Someone who can be claimed as a dependent by another taxpayer, can't have dependents of their own, even if the person who could claim them, won't claim them.   In this case, if you and your spouse have no taxable income, and don't file a tax return, then you are not "taxpayers", and so your child is not disqualified from claiming his siblings, even though your oldest child probably would qualify as your dependent.

 

2. In order to claim his siblings as dependents, they must be younger (which seems to be true) and your oldest child must have more taxable income than you as the parents (this also seems to be true in your case).

 

3. It is not necessary that your oldest child actually provide more than half the support for his siblings, it is only necessary for this test that your younger children not provide more than half their own support.   However, it is necessary that your older child live in the same home with the younger children for more than half the year.  This is called a "qualifying child" dependent, even though the siblings are not his children.

 

4. The credit for claiming a "qualifying child" dependent is up to $2000 per child, but the credit can't be used to create a tax refund if the son owes no tax.  There is a secondary version of this credit called "additional child tax credit" which is based on your child's income earned from working.   He would have to have income from a job or self-employment to get anything for claiming a dependent, and he won't come close to getting the full $2,000 per child unless his taxable income from working is well over $20,000.   


Employee
February 1, 2024

@Opus 17 @Pattiepeterson1988 @AmyC 

 

I get what you are pointing out, Opus.....but I am truly concerned for the sixteen year old who might face scrutiny some day from the IRS---this sounds like a really iffy situation for a teenager who is being urged by his parents to file a tax return claiming his siblings.  It is not a situation I would put a child of mine in.  But they are likely going to go ahead anyhow --- so I hope for the best for the 16 year old and their family.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
February 1, 2024
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