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Comments on this
website are informational in nature and are not intended to
be interpreted as
specific tax advice. The comments cannot be used to avoid
taxes under the Internal Revenue Code or the regulations of other tax
authorities. Furthermore, this website is not intended, and should not be interpreted, to support
the promotion or marketing of any tax avoidance schemes.
Date last modified:
12/21/18
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Must be your son, daughter,
stepchild, foster child, sibling,
step-sibling or a descendant of any of
them (grandchild, niece, nephew, etc.)
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Under 19, or between 19 and 24 and be
at least a half-time student
in a recognized degree program.
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Did not provide over half of his or
her own support during tax year.
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Lived with you for more than half of
the year (exceptions apply for college students).
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Is a US
citizen, US National or US Resident Alien; special rules apply for adopted
children.
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Must be younger than the person
claiming him/her as a dependent.
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Must be unmarried.
Generally, the custodial parent is
entitled to take the child as a dependent. The custodial parent can sign
over the dependency deduction to the non-custodial parent by signing form 8332.
The non-custodial parent must attach this form to his/her tax return. In
a multi-generation household, the parent is entitled to take the child as a
dependent, even if another person is supporting the household.
The dependency exemption and the child
tax credit go to the parent claiming the child as a dependent. Head of Household status can be claimed by the
parent providing the dependent’s primary home for over six months of the tax
year. The dependent care credit for child care generally goes to
the custodial parent regardless which parent pays for the care.
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