http://www.etax.com <br /> <br />Taxpayers are eligible to claim an exemption for dependents in two separate categories: qualifying child and qualifying relative. <br />There are certain requirements set forth by the IRS in order to determine if a child qualifies for a dependency exemption. A qualifying child has to meet five different dependency tests: Member of household, relationship, citizen or resident, joint return, age or student, and support. <br />It is imperative that the child live with you for over half of the year to be considered a qualifying dependent. <br />The dependent has to be related to you. They must be your child, sibling, stepbrother/stepsister, half-sibling, grandchild, niece/nephew, or a child who has been legally adopted, placed for adoption or a foster child. <br />The child must be a citizen of the United States, or a resident of the U.S., Canada, or Mexico. <br />The dependent may be married, but can’t file a joint return with their spouse. <br />The child has to be under the age of 19 at the end of the year, unless they are a full-time student. Full-time student status increases the age of dependency up to 23, provided they are a student for at least 5 months. Children who are permanently disabled are exempt from this test. <br />You need to have supported over half of the dependent’s expenses for the year. Support includes food, clothing, shelter, education expenses, medical or dental care, transportation and recreation.
