The last post regarded the qualifying child dependency tests and how a child is qualified as a dependent. This post will deal with the second type of dependent, the qualifying relative.
There are four test that must be met for a person to be your qualifying relative. The four tests are;
(1) Not a qualifying child test - obviously, if the relative is your qualifying child, or the qualifying child of any other taxpayer, you will not be able to claim that child as an additional dependent;
(2) Member of household or relationship test - The person must either live with you all year as a member of your household, or, be related to you,
(3) Gross Income Test - a person's gross income for the year must be less that $3,650.00,
(4) Support Test - you generally must provide more than half of a person's total support during the calendar year.
The Support Test for qualifying child and qualifying relative can be extensive and complex.
These rules generally apply, but certain exceptions may apply
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