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Dependent FAQs
In the case of divorce or separation, which parent gets to claim a child as a dependent?
The parent who had custody of a child for the greater part of the year (the custodial parent) almost always is entitled to claim the child as a dependent even if the non-custodial parent is providing the money for the child's support. However, a non-custodial parent can claim the child as a dependent if the custodial parent signs a document releasing his or her right to claim the child as a dependent for a single year or for multiple years or if the divorce or separation agreement gives the non-custodial parent the right to claim the child as a dependent.
If your ex-spouse claims your child as a dependent, can you still qualify for the earned income credit or child and dependent care credit?
If you are the parent who had custody of your child for the greater part of the year, then you can claim the earned income credit or child and dependent care credit even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you are allowing your ex-spouse to claim your child as a dependent.
What if a dependent was born or died in 2008?
You can take an exemption for each of your dependents who were alive during some part of 2008. This includes a baby born in 2008 or a dependent who died in 2008.
Can I file a tax return if I don't have a social security number, ITIN, or ATIN for my child?
In order to claim a child as a dependent, you need to have a social security number, ITIN or ATIN for the child. Otherwise, the IRS will reject your e-filed return. If you file a paper return, the IRS will disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the earned income credit, or child tax credit) based on the dependent. If it is close to the filing date and you still have not received a social security number, ITIN, or ATIN you may want to consider filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.
Who qualifies as a dependent on your tax return?
You may take a dependency exemptions for qualified dependents. Beginning in 2005, the rules for taking a dependency exemption changed. There are different criteria for a "qualifying child" and a "qualifying relative."
A child must meet four tests to be considered your qualifying child:
1. the child must be your son, daughter, stepchild, eligible foster child, or grandchild. In addition your brother, sister, half-brother or sister, niece or nephew will qualify. An adopted child will qualify.
2. Age - The child must be under age 19 at the end of the year or a full time student under age 24 at the end of the year. Note that they cannot have reached their 19th or 24th birthday by the end of the year.
3. Residency - The child must have lived with you for more than half the year. Absences for illness, education, or other temporary absences due to special circumstances count as living with you.
4. Support - You must have provided over half the support for the child.
To qualify as a relative, the following tests must be met:
1. The person cannot be your qualifying child
2. Member of household or relationship - The person must be a member of your household for the entire year or related to you as a child, stepchild, eligible foster child, grandchild, brother, sister, half brother, half sister, stepbrother, stepsister, parent, grandparent, niece or nephew, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
3. Gross income - the person cannot have more than $3,300 in gross income. Gross income does not include tax exempt income.
4. Support - You must provide over half the support for the person.
