Dependent Qualification Calculator
TaxYear: TP/SP Name: Dependent Name:
TP/SP Information Dependent age
on 12/31		 Relationship
to TP		 Residency
with TP		 Dependent
self-support		 ELIGIBLE FOR ...
     TP citizen:
     SP citizen:
TP/SP has an ITIN
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
     Filing Head of Household
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 FT student
other
Older than TP & SP
Disabled
Incapable of
      self-care
Emancipated
 
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/Sibling of
In-law or stepparent
Cousin or Unrelated
Spouse of TP
0 months
1-6 months
7-11 months
12 months
 
Citizenship ?
US Cit/US Nat'l
Resident alien
Canada/Mexico
Non-Res alien
     
Dep. has ITIN
 
Other
Drug conviction
<= 50% by Depend.
> 50% by Depend.
 
Taxpayer support
for relative
0-10% by TP
11-50% by TP
> 50% by TP/SP
 
Dependent
Tax Status
Dep. filing MFJ
     —only for refund
Income less than:
Dependent as a child YES
Dependent as a relative YES
HOH filing status YES
QSS filing status YES
Child/Dependent Care YES
Medical Expense Deduction YES
Child Tax Credit YES
Credit for other dependents YES
Earned Income Tax Credit YES
Lifetime Learning Credit YES
American Opportunity Credit YES

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


Hint: RESET between tests

Qualifying Child of Another TP
This TP is a parent
 The other TP is a parent and is filing a return other than for a refund of withholding or estimated tax paid
        Lived with which parent the longest? This parent,   The other parent,   The same
        Which parent has the higher AGI? This parent,   The other parent
No parent will claim the child as a dependent, and this TP's AGI is highest of all others that could
No parent will claim the child as a dependent, but another 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 the other 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 
Check if dependant has a "green card"
Number of days resident in
Number of days resident in
Number of days resident in

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