Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2001 Page 10
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21Figure A. Can You Claim an Exemption for a Dependent?
Start Here
No
Was the person either a member of your household for the entire tax
year or related to you? (See Member of Household or Relationship Test.)
Yes
No
Was the person a U.S. citizen or resident, or a resident of Canada or
1
Mexico, for any part of the tax year?
Yes
Yes
2
Did the person file a joint return for the year?
No
You cannot
You can
claim an
Did you provide more than half the person’s total support for the
No
claim an
exemption
year? (If you are a divorced or separated parent of the person, see
exemption
3
for this
Support Test for Child of Divorced or Separated Parents.)
for this
person.
person.
Yes
No
Did the person have gross income of $2,900 or more during the tax
4
year?
Yes
No
Was the person your child?
Yes
Yes
Was your child under 19 at the end of the year?
No
Was your child under 24 at the end of the year and a full-time
No
Yes
student for some part of each of five months during the year? (See
Student under age 24.)
1
If the person was your legally adopted child and lived in your home as a member of your household for the entire tax year, answer “yes” to this question.
2
If neither the person nor the person’s spouse is required to file a return, but they file a joint return only to claim a refund of tax withheld, answer “no” to this
question.
3
Answer “yes” to this question if you meet the multiple support requirements under Multiple Support Agreement.
4
Gross income for this purpose does not include income received by a permanently disabled individual at a sheltered workshop. (See Disabled dependents.)
•
Your brother, sister, half brother, half sis-
Adoption. Even if your adoption of a child is
how the child became a member of the house-
ter, stepbrother, or stepsister.
not yet final, the child is considered to be your
hold.
child if he or she was placed with you for legal
•
Your parent, grandparent, or other direct
Cousin. You can claim an exemption for your
adoption by an authorized placement agency.
ancestor, but not foster parent.
cousin only if he or she lives with you as a
Also, the child must have been a member of
•
member of your household for the entire year. A
Your stepfather or stepmother.
your household. An authorized placement
cousin is a descendant of a brother or sister of
•
agency includes any person authorized by state
A brother or sister of your father or
your father or mother.
law to place children for legal adoption. If the
mother.
child was not placed with you by an authorized
Joint return. If you file a joint return, you do
•
A son or daughter of your brother or sister.
placement agency, the child will meet this test
not need to show that a person is related to both
•
only if he or she was a member of your house-
you and your spouse. You also do not need to
Your father-in-law, mother-in-law,
hold for your entire tax year.
show that a person is related to the spouse who
son-in-law, daughter-in-law,
provides support.
brother-in-law, or sister-in-law.
Foster child. A foster child must live with you
For example, your spouse’s uncle who re-
Any of these relationships that were established
as a member of your household for the entire
ceives more than half of his support from you
by marriage are not ended by death or divorce.
year to qualify as your dependent. For this test, a
may be your dependent, even though he does
foster child is one who is in your care that you
not live with you. However, if you and your
care for as your own child. It does not matter
spouse file separate returns, your spouse’s
Page 10
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