Publication 501 - Exemptions, Standard Deduction, And Filing Information

Table 5. Overview of the Rules for Claiming an Exemption for a Dependent

Caution. This table is only an overview of the rules. For details, see the rest of this publication.

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You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.

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You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund

and there would be no tax liability for either spouse on separate returns.

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You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a

resident of Canada or Mexico.

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You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests To Be a Qualifying Child

Tests To Be a Qualifying Relative

1. The child must be your son, daughter, stepchild, foster

1. The person cannot be your qualifying child or the

child, brother, sister, half brother, half sister, stepbrother,

qualifying child of any other taxpayer.

stepsister, or a descendant of any of them.

2. The person either (a) must be related to you in one of the

2. The child must be (a) under age 19 at the end of the year

ways listed under Relatives who do not have to live with

and younger than you (or your spouse, if filing jointly), (b)

you, or (b) must live with you all year as a member of your

under age 24 at the end of the year, a full-time student,

household

(and your relationship must not violate local

and younger than you (or your spouse, if filing jointly), or

law).

3. The person’s gross income for the year must be less than

3. The child must have lived with you for more than half of

$3,650.

the year.

4. You must provide more than half of the person’s total

4. The child must not have provided more than half of his or

support for the year.

her own support for the year.

5. The child is not filing a joint return for the year (unless that

joint return is filed only as a claim for refund).

6. If the child meets the rules to be a qualifying child of more

than one person, you must be the person entitled to claim

the child as a qualifying child.

There is an exception for certain adopted children.

There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents or

parents who live apart, and kidnapped children.

There is an exception if the person is disabled and has income from a sheltered workshop.

There are exceptions for multiple support agreements, children of divorced or separated parents or parents who live apart, and kidnapped

children.

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A full-time student under age 24 at the end

and your spouse. He is not disabled. Both you

1. A full-time student at a school that has a

of the year and younger than you (or your

regular teaching staff, course of study, and

and your spouse are 21 years old, and you file a

spouse if filing jointly), or

a regularly enrolled student body at the

joint return. Your brother is not your qualifying

school, or

child because he is not younger than you or your

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Permanently and totally disabled at any

spouse.

time during the year, regardless of age.

2. A student taking a full-time, on-farm train-

ing course given by a school described in

Example 2 – child younger than your

(1), or by a state, county, or local govern-

Example. Your son turned 19 on December

spouse but not younger than you. The facts

ment agency.

10. Unless he was permanently and totally dis-

are the same as in

Example 1

except that your

abled or a full-time student, he does not meet

spouse is 25 years old. Because your brother is

The 5 calendar months do not have to be con-

the age test because, at the end of the year, he

younger than your spouse and you and your

secutive.

was not under age 19.

spouse are filing a joint return, your brother is

Special rules may apply for people who

your qualifying child, even though he is not

had to relocate because of the Mid-

TIP

Child must be younger than you or spouse.

younger than you.

western storms, tornadoes, or flooding.

To be your qualifying child, a child who is not

For details, see Publication 4492-B.

permanently and totally disabled must be

younger than you. However, if you are married

Full-time student. A full-time student is a stu-

School defined. A school can be an ele-

filing jointly, the child must be younger than you

dent who is enrolled for the number of hours or

mentary school, junior or senior high school,

or your spouse but does not have to be younger

courses the school considers to be full-time at-

college, university, or technical, trade, or

than both of you.

tendance.

mechanical school. However, an on-the-job

Student defined. To qualify as a student,

training course, correspondence school, or

Example 1 – child not younger than you or

your child must be, during some part of each of

spouse. Your 23-year-old brother, who is a

school offering courses only through the Internet

any 5 calendar months of the year:

full-time student and unmarried, lives with you

does not count as a school.

Publication 501 (2009)

Page 12

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 12

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