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25 wrz 2024 · A dependent is a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements. Answer questions to see if you can claim someone as a dependent on your tax return. See the full rules for dependents.
This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction, and whether a dependent can claim exemption from federal income tax withholding.
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 ...
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.
A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim certain tax benefits. For example, the following tax benefits may all be associated with a dependent: child tax credit. additional child tax credit. credit for other dependents. earned income credit. child and dependent care credit.
Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer’s spouse cannot be claimed as a dependent. Some examples of dependents include a child, stepchild, brother, sister, or parent. The term "dependent" means a "qualifying child" or a "qualifying relative."
23 sty 2020 · Summary. Several provisions of the individual income tax code reduce taxes for people with dependents—generally, people who live with and are financially supported by the taxpayer.