How to Determine If You Are a Dependent

Per IRS publication 501, the term “dependent” means a qualifying child or a qualifying relative.

To determine if you are a qualifying child, go through the 5 tests on Table 4. Tests To Be a Qualifying Child. You must meet all 5 tests to be a qualifying child.

To determine if you are a qualifying relative, go through the 4 tests on Table 5. Tests To Be a Qualifying Relative. You must meet all 4 tests to be a qualifying relative.




For more details and examples, please see IRS Publication 501.


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