New Rules To Cliam A Dependent Exemption

According to the IRS, there are new rules that apply in claiming a dependency exemption. A dependent may be either a Qualifying Child or a Qualifying Relative



A. To claim a dependency exemption exemption for a qualifying child, all of the qualifying child dependency tests must be met:

*Dependent Taxpayer Test
*Joint Return Test
*Citizenship Test
*Relationship Test
*Age Test
*Residency Test
*Support Test



B. To claim a dependency exemption for a qualifying relative, the person must meet the following tests:

*Dependent Taxpayer Test
*Joint Return Test
*Citizenship Test
*Not A Qualifying Child Test
*Member of Household or Relationship Test
*Gross Income Test
*Support Test



If you need to file your returns, contact a professional that can answer questions/concerns such as the above.