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April 21, 2020
Question

If the child lives with me on weekends can I claim her as a dependent

  • April 21, 2020
  • 1 reply
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1 reply

April 21, 2020

if the child meets these qualifying child tests you can claim her.

  • Child is related to you
  •  Same principal abode as taxpayer for more than ½ the tax year.  Temporary absences like for school are ignored
  • If not a full-time student, under 19 at the end of the tax year.  If a full-time student under 24 at end of tax year.  

Full -time means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in or of a State or political subdivision of a State.

  • Hasn’t provided over ½ his/her own support

or if the child meets the qualifying relative tests 

Qualifying Relative

  • meets relationship test or lives with taxpayer for the entire year
  • gross income for 2019 less than $4,200
  • you provide over ½ his support
  • isn’t a qualifying child of another taxpayer