Taxpayer cannot be claimed as dependent on another persons return / The taxpayer cannot be a qualifying child of another taxpayer
Cannot file a joint return with spouse unless only file for refund and no tax liability for either spouse if filed separately / Cannot file a joint return with spouse unless only file for refund and no tax liability for either spouse if filed separately / Filing status cannot be MFS
Cannot file a joint return with spouse unless only file for refund and no tax liability for either spouse if filed separately / Cannot file a joint return with spouse unless only file for refund and no tax liability for either spouse if filed separately
Citizenship US or resident of Canada or Mexico / Citizenship US only NO residents of Canada or Mexico qualify / Citizenship US or resident alien
Qualifying Child
Relationship – son, daughter, stepchild, foster child, sibling, step sibling, or descendent of any of these such as grandchild, niece nephew. / Qualifying Child - Relationship – son, daughter, stepchild, foster child, sibling, step sibling, or descendent of any of these such as grandchild, niece nephew. / Qualifying Child - Relationship – son, daughter, stepchild, foster child, sibling, step sibling, or descendent of any of these such as grandchild, niece nephew. / Qualifying Child - Relationship – son, daughter, stepchild, foster child, sibling, step sibling, or descendent of any of these such as grandchild, niece nephew.
Member of household – must have lived with taxpayer more than ½ year / Member of household – must have lived with taxpayer more than ½ year / Member of household – must have lived with taxpayer more than ½ year / Member of household – must have lived with taxpayer more than ½ year
AGE Test – Under 19 at the end of 2009 and younger than taxpayer or
Under 24 and fulltime student for any part of 5 calendar months in 2009 and younger than taxpayer / AGE Test – Under 17 at the end of 2009 and younger than taxpayer / AGE Test – Under 19 at the end of 2009 or was under age 24 and full time student and younger than taxpayer, or any age and permanently and totally disabled / AGE Test – Under 13at the end of 2009 and younger than taxpayer
SUPPORT TEST – child cannot have provided over ½ his / her own support Taxpayer must have provided over half the relative’s support / SUPPORT TEST – child cannot have provided over ½ his / her own support / DOES NOT APPLY TO EIC / SUPPORT TEST – child cannot have provided over ½ his / her own support
QUALIFYING RELATIVE
Relationship Test – a son, daughter, foster child, stepchild, or a descendent of any of these. A sibling or a descendent , a mother, father, or grandparent, any other person who lived with the taxpayer all year as a member of the household.
The relative must not be a qualifying child of the taxpayer / Is allowed to be claimed as a dependent of the taxpayer claiming the child tax credit and, is claimed as a dependent by his or her parents if allowed. If not claimed by allowed parents, the child may be claimed by another taxpayer, but only if the AGI of the claiming taxpayer is higher than the AGI of any parent of the child. / Is allowed to be claimed as a dependent of the taxpayer claiming the child tax credit and, is claimed as a dependent by his or her parents if allowed. If not claimed by allowed parents, the child may be claimed by another taxpayer, but only if the AGI of the claiming taxpayer is higher than the AGI of any parent of the child. / Is allowed to be claimed as a dependent of the taxpayer claiming the child tax credit and, is claimed as a dependent by his or her parents if allowed. If not claimed by allowed parents, the child may be claimed by another taxpayer, but only if the AGI of the claiming taxpayer is higher than the AGI of any parent of the child.
GROSS INCOME TEST – Must have gross income of less than $3650 in 2009 / Taxpayer may not file form 2555 relating to foreign earned income. Investment income must be $3100 or less / ALSO QUALIFIED – taxpayers child under age 13 or disabled who taxpayer did not claim as dependent because of rules for divorced or separated parents. Only custodial parent can claim child care credit. Non custodial parent claims dependent exemption and child tax credit.
A spouse who is disabled and cannot care for himself
Children of divorced or separated parents: The non custodialparent claims dependent exemption and child tax credit.
Only custodial parent can claim EIC, Head of Household, child care credit.