Dependent Eligibility for Tax Purposes

R&M Tax Center Tax professionals are available for all your tax needs. Please call your local R&M Tax Center Tax office for further information. You are allowed one dependency exemption for each person you can claim as a dependent. The term dependent means:

    An exemption for a qualifying child or qualifying relative can be claimed only if the three following tests are met;

   To claim an exemption for a qualifying child, the child must meet the following five tests.

There are four tests that must be met for a person to be a qualifying relative.

The above rules are basic and are defined in more detail in IRS Publication 501. A phase-out of exemptions occurs when your adjusted gross income goes above a certain amount.

Social Security Numbers for Dependents

Some other important notes for your dependents:
Usually, the parent who has physical custody of a child for more than 6 months of the year is allowed to claim the exemption for that child. However, there are two instances when someone other than the custodial parent (guardian) can claim the child.

Beginning with 2009 tax returns, a noncustodial parent claiming an exemption for a child can no longer attach certain pages from a divorce decree or separation agreement instead of Form 8332 if the decree or agreement was made after 2008. This noncustodial parent will have to attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption.