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

Dependency Exemptions

Qualifying Relative Tests

Support Test

Probe/Action: Ask the Taxpayer:

Did you provide more than half the person's total support for the year?

If YES, you can claim this person as your qualifying relative dependent. (Use Table 3 to see if the exception for children of divorced or separated parents or parents who live apart applies.)

If NO, go to Step 6.

Did another person provide more than half the person's total support?

If YES, you cannot claim an exemption for this person.

If NO, go to Step 7.

Did two or more people together provide more than half the person's total support?

If YES, go to Step 8.

If NO, you cannot claim this person as a dependent.

Did you provide more than 10% of the person's total support for the year?

If YES, go to Step 9.

If NO, you cannot claim this person as a dependent.

Did the other person(s) providing more than 10% of the person's total support for the year provide you with a signed statement agreeing not to claim the exemption?

If YES, you can claim an exemption for this person. You must file Form 2120 with your return.

If NO, you cannot claim this person as a dependent.

To meet this test, The taxpayer must have provided more than 50% of the person's total support for the tax year. Note that this support test is different from the support test for a qualifying child.

When calculating the amount of total support, taxpayers should compare their contributions with the entire amount of support the person received from all sources (such as taxable income, tax-exempt income, and loans). Review the list of valid support expenses and the Worksheet for Determining Support in the Volunteer Resource Guide, Exemptions/Dependencies tab and the Personal Exemptions and Dependents chapter, Publication 17.

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