He/she may be a “qualifying relative” dependent if:
…He/she is not filing a joint return with anyone else
.…He/she does not file a tax return claiming someone else as
a dependent
…He/she is no one else's qualifying child
…He/she lived in your home as a member of your household for the entire 365-day
year.
…His/her gross income was $4,050 or less.
Social Security benefits that are not taxable do not count against this
limit.
…You provided more than 1/2 his/her support for the year.
…Your living relationship did not violate local law.
…He/she is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of
Canada or Mexico, for some part of the year.
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