If you want to claim a child or dependent on your taxes, your child or dependent must meet the Qualifying Child rules:
Qualifying RelativeQualifying relatives can include children who do not meet the Qualifying Child Age Test, other relatives (for example, parents, grandparents, uncles, aunts, and in-laws), and unrelated members of the household. Dependents under the Qualifying Relative status do not qualify the taxpayer for the Earned Income Credit (EIC) or Child Tax Credits (CTC), they do qualify the individual for the credit for other dependents. A person is your Qualifying Relative if all of the following tests are met:
Who can claim a dependent?In order to claim a dependent, you (the taxpayer) cannot qualify as a dependent of another taxpayer. Your potential dependent(s) must also meet the rules for Qualifying Child or Qualifying Relative. Credits and deductions for claiming dependents
|