Topic Summary

To determine if an individual can be claimed as a dependent, begin with the tests that apply to both qualifying child and qualifying relative:

• Dependent taxpayer test
• Joint return test
• Citizen or resident test

Next, apply the tests that are specific to a qualifying child:

• Relationship test
• Age test
• Residency test
• Support test
• Qualifying Child of More Than One Person Test

To ensure that you cover all these tests, conduct a probing interview using the Interview Tips, Table 1: Dependency Exemption for Qualifying Child, in the Exemptions/Dependency section of the Volunteer Resource Guide (Tab C).