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

Dependency Exemptions

Qualifying Relative Tests

Qualifying Child of Another Taxpayer

Example

Todd has lived all year with his girlfriend, Eva, and her two children in his home. This cohabitation does not violate local laws. Eva is not required to file, and does not file, a tax return this year. Eva and her two children pass the "not a qualifying child test" to be Todd's qualifying relatives. Todd can claim them as dependents if he meets all the other tests.

What if all the facts were the same in this example, except that Eva is required to file a tax return, since she earned $25,000?

Since Eva has a filing requirement and her children meet the qualifying child tests to be her dependents, Todd cannot claim the children as qualifying relatives.

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