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If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. For details, see Table 1 and Table 2. You must also file if one of the situations described in Table 3 applies. The filing requirements apply even if you owe ...
1 sty 2001 · 26 U.S. Code § 152 - Dependent defined. U.S. Code. Notes. prev | next. (a) In general For purposes of this subtitle, the term “ dependent ” means— (1) a qualifying child, or. (2) a qualifying relative. (b) Exceptions For purposes of this section— (1) Dependents ineligible.
16 sty 2024 · This interview will help you determine whom you may claim as a dependent. Information you'll need. Marital status, relationship to the dependent, and the amount of support provided. Basic income information such as your adjusted gross income.
11 sty 2023 · The support test is used to determine if an individual qualifies as your dependent for income tax purposes. Learn how the test works and who qualifies as a dependent.
Overview of the Rules for Claiming a Dependent. This table is only an overview of the rules. For details, see Publication 17, Your Federal Income Tax For Individuals. You can’t claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
"There are special rules for dependents who receive support from multiple sources and for children of divorced or separated parents. Important Point: The gross income test considers the dependent's taxable income. The support test considers all income, taxable and nontaxable. Remember: To claim a dependent, all seven tests must be met.
