1.4 Dependency Requirements

1. Taxpayer and Spouse Information

Form 1040 page 1

2. Dependent's Information

1) Qualifying Child

(a) Close relationship - taxpayer's son, daughter, stepson, stepdaughter

(b) Age limit - under age 19 or age 24 in the case of a full-time student

(c) Residency requirement - the child must have the same principal place of abode as the taxpayer for more than half of the tax year.

(d) Eliminate gross income

(e) Support (modified) - The support test has modified to determine if the child did not contribute more than one-half of his or her own support.

(f) Joint return

(g) Citizenship

2) Qualifying Relative

(a) Support test - more than one-half (>50%) of the support of a person
*Multiple support agreements, Child of a divorced parent

(b) Gross income test - the dependent's (taxable) gross income is less than $4,200 (2019).

(c) Joint return test - unless the joint return is filed solely for a refund of all taxes paid or withheld for the taxable year (i.e., the tax is zero).

(d) Citizenship

(e) Relationship test - closer than a cousin, OR resided with the taxpayer for the whole year