Dependent Qualification Calculator
TP/SP Information Dependent age
on 12/31
Relationship
to TP
Residency
with TP
Dependent Support DEPENDENT ELIGIBLE FOR ...
     TP citizen:
     SP citizen:
TP/SP is a Qual Child
TP/SP is a Qual Relative
TP paid >50% of HH cost
TP Marital Status
TP is married
     Filing jointly with SP
         —only for refund

Divorced/separated or
lived apart last 6 months
—child lived with one or
both parents >6 mo
—more than half of support
provided by parents
Who has an 8332 or decree?
   TP   SP   Neither
Born this year
1-12
13
14-16
17-18
19-23 student
other
Older than TP & SP
Disabled
Incapable of
      self-care

 
Marital Status
Dep. single
Dep. married
Son, daughter, step-
Adopting
Descendant of
Foster child
Descendant of
Brother, sister, half-
Niece or nephew
Descendant of
Stepbrother, -sister
Descendant of
Parent of TP/SP
Ancestor or Sibling of
In-law or stepparent
Cousin or Unrelated
Spouse of TP
0 mo
1-6 mo (<50%)
(=50% TP/SP)
7-11 mo (>50%)
12 mo
 
Citizenship
US Cit/US Nat'l
Canada/Mexico
Resident alien
Non-Res alien
     
 
Other
Drug conviction
> 50% by Depend.
0-10% by TP
11-50% by TP
51-100% by TP
 
Dependent
Tax Status
Dep. filing MFJ
     —only for refund
Income less than:
    $4,050 (2016)
    $4,000 (2015)
    $3,950 (2014)
    $3,900 (2013)
Exemption as a child YES
Exemption as a relative YES
Dependent for HOH filing YES
Dependent for Widow(er) filing YES
Child/Dependent Care YES
Medical Expense Deduction YES
Child Tax Credit YES
Earned Income Tax Credit YES
Tuition and Fees Adjustment YES
Education Credit YES
YES

Hover mouse over or click on
red or yellow results
for more information.


Hint: RESET between tests

Qualifying Child of Another TP

Click on individual YES/NO
result above for details.
Another TP is a parent and is filing a return other than for a refund of withholding or estimated tax paid
Another qualified TP has a higher AGI
No parent will claim the child as a dependent, and this TP's AGI is highest of all others that could
The other TP gave this TP permission to claim this child (if this TP qualifies).
This TP gave another qualified TP permission to claim this child.
Multiple Support for Relatives  X 
Only this taxpayer provided more than 10% of the dependent's support
One or more other TPs provided more than 10% of the support
     —TP has a signed Form 2120 from the other(s) that they will not claim the exemption
Another TP provided more than half of the support or total support is not more than 50%

(To re-open this window, click the "Multiple/Self" button on the main window.)
Residency Status Test  X 
Dependant has a valid SSN, and has a "green card"
Number of days resident in this tax year
Number of days resident in prior tax year
Number of days resident in second prior tax year


(To re-open this window, click the "Residency Test" button on the main window.)