Decide if an individual is a qualifying child or a qualifying relative which would make the individual a dependent
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Qualifying Child:
RELATIONSHIP
Is the individual your child (including adopted or foster), sibling, half or step sibling, or descendant of any of these (grandchild, nephew, niece)?
| YES
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ABODE
Did the individual live with you > 1/2 year (ignoring temporary absences)?
| YES
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AGE
Is this individual older than the TP who wishes to claim him or her as a dependent?
| NO
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AGE
Is this individual < 19 years or < 24 year + full-time student (any part of 5 months + attending full-time)?
| YES
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SUPPORT
Did the TP provide > 1/2 support for this individual (including multiple-support agreement)?
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NO
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NO
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NO
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YES
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NO
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YES
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YES
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This individual is not a qualifying child. Determine if this individual is a qualifying relative.
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This individual is not a qualifying child. Determine if this individual is a qualifying relative.
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This individual is not a qualifying child. Determine if this individual is a qualifying relative.
| NO
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Is this individual your disabled child? "If yes" the test above doesn't apply; continue with the remaining tests.
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Is this individual a US citizen, US resident, or resident of Canada or Mexico?
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NO
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YES
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Qualifying Relative
RELATIONSHIP
Is the individual your child (including adopted or foster), sibling, half or step sibling, or descendant of any of these (grandchild, nephew, niece)?
| NO
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RELATIONSHIP
Is the individual a lineal ascendant (parent or grandparent), a collateral ascendant (uncle or aunt)?
| NO
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RELATIONSHIP
Is (or was) the individual an in-law, or an unrelated person who lived with TP all year (not violating local law & not spouse for some part of year)?
| NO
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This individual is not a dependent.
STOP
| YES
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Did the individual file a joint tax return with spouse? (Ignore filing only to claim refund, not required to file, or no tax liability for either spouse if MFS)
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YES
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YES
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YES
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NO
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NO
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GROSS INCOME
Does this individual have gross income < $3,900 for 2013?
Ignore tax-free (scholarships, tax-exempt income, Social Security); room & board scholarship = gross income
| NO
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This individual is not a dependent
STOP
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GROSS INCOME
Does this individual have gross income < $3,900 for 2013?
Ignore income not subject to tax (scholarships, tax-exempt income); room & board scholarship = gross income
| NO
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This individual is not a dependent
STOP
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This individual is a dependent.
STOP
Check to see if this qualifies unmarried TP for head of household filing status
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YES
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YES
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YES
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SUPPORT
Does the TP provide > 1/2 support of individual (including multiple support agreement)? Ignore individual's income not spent on his or her own support.
| NO
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This individual is not a dependent
STOP
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SUPPORT
Does the TP provide > 1/2 support of individual (including multiple support agreement)? Ignore individual's income not spent on his or her own support.
| NO
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This individual is not a dependent
STOP
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YES
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YES
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NO
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YES
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Is this individual a US citizen, US resident, or resident of Canada or Mexico?
| NO
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This individual is not a dependent
STOP
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Is this individual a US citizen, US resident, or resident of Canada or Mexico?
| NO
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This individual is not a dependent
STOP
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This individual is a dependent.
STOP
Check to see if this qualifies unmarried TP for head of household filing status
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YES
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YES
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NO
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YES
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YES
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Did the individual file a joint tax return with spouse? (Ignore filing only to claim refund, not required to file, or no tax liability for either spouse if MFS)
| NO
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This individual is a dependent.
STOP
Check to see if this qualifies unmarried TP for head of household filing status
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Did the individual file a joint tax return with spouse? (Ignore filing only to claim refund, not required to file, or no tax liability for either spouse if MFS)
| NO
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This individual is a dependent.
STOP
Check to see if this qualifies unmarried TP for head of household filing status
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