Can I Claim Someone As My Dependent pre 2005?
In order to be able to claim someone as a dependent, they must not have claimed
when filing a return (if they had to file), and you must satisfy EACH of FIVE
RELATIONSHIP or MEMBER OF HOUSEHOLD test: The dependent must be related to
you by blood or marriage. This includes children (including legally adopted),
parents, grandchildren, great-grandchildren, parents-in- law,
brother/sister-in-law, step brother/sister, half brother/sister or - if related
by blood - your aunt,
uncle, nephew or niece. If you do NOT meet the relationship test, the dependent
qualify if he or she lived in your home the ENTIRE tax year. This would include
child (any child who lived in your home as a family member for the year).
The dependent must be unmarried at the end of the year OR, if
he or she
is married, cannot be filing a joint return with his or her spouse.
CITIZEN OR RESIDENT test:
The dependent must be a citizen of the United States,
resident alien, a resident of Canada or Mexico, or your adopted child who is
none of the
above BUT who lived with you all year in a foreign country.
INCOME test: In general, the dependent cannot have had gross income subject to
tax of (for
1998) $2,800 or more. EXCEPTIONS: The income limitation does not apply if the
dependent is your child AND either - is under age 19 at the end of the year OR
- is under age
24 at the end of the year AND a full-time student for any part of five months
in the tax year.
SUPPORT test: Generally, you must be able to establish that you have provided
half of the dependent's total support for the tax year. The cost of support
clothing, education, medical and dental care as well as the fair rental value
provided. This must exceed the total of all other assistance coming from other
including other relatives, government entities, the person's savings and
Note: Special rules apply to divorced or separated parents, or cases where the
bulk of the
person's support is provided by two or more people. See Forms 8332 and 2220,