Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependency Exemptions

Qualifying Relative Tests

Not a Qualifying Child Test

Probe/Action: Ask the Taxpayer:

Is the person your qualifying child or the qualifying child of anyone else? A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file a U.S. income tax return or files an income tax return only to get a refund of income tax withheld.

If YES, the person is not a qualifying relative. (See Qualifying Child Interview Tips.)

If NO, go to Step 2.

A child is not considered the taxpayer's qualifying relative if the child is the taxpayer's qualifying child, or is the qualifying child of another taxpayer.

However, there is an exception to this statement. A child may qualify as the taxpayer's dependent under the tests for qualifying relative, even if the child is the qualifying child of another taxpayer. This is allowed only when the child's parent (or other person for whom the child is a qualifying child) is not required to file a U.S. income tax return and either:

  • Does not file a return, or
  • Only files to get a refund of income tax withheld or estimated tax paid

Click here to view the Interview Tips, Table 2: Dependency Exemption for Qualifying Relative, from the Volunteer Resource Guide, Exemptions/Dependencies tab.

Interview Tips, Table 2: Dependency Exemption for Qualifying Relative

Interview Tips, Table 2: Dependency Exemption for Qualifying Relative