You can claim certain adults as your dependents, too, but that is subject to a lot of rules. Defining Dependents for Tax Purposes The IRS definition of a dependent is rather vague and it’s temporarily outdated, thanks to the TCJA. It’s someone “other than the taxpayer or spouse” who qualifies the taxpayer to claim a dependency exemption. Once you determine that both of you meet IRS criteria, you can claim your parent as a dependent on your tax return.
You can’t claim someone who takes a personal exemption for himself or claims another dependent on his own tax form. Are they filing a joint return? You cannot claim someone who is married and files a joint tax return. Say you support your married teenaged son: If he files a joint return with his spouse, you can’t claim him as a dependent. There are two dependent requirements wherein you can claim your adult child over the age 24 as a dependent: If your child is permanently and totally disabled If your child’s gross income is less than $4, for the year, and you provided more than half of his total support for the year.
Oct 23, · Basic income information such as your adjusted gross income. If no person supplied more than half of the potential dependent's support, the terms of any multiple support agreement you may have. The tool is designed for taxpayers who were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. Nov 25, · Under tax reform, you can no longer claim the dependent exemption — which was $4, for tax year — but you still need to know who qualifies as your dependent for other tax benefits like the Child Tax Credit (up to $2,) or the new $ tax credit for dependents who aren’t your children.