Dependents General Rules

• The IRS requires that a person you claim as a dependent satisfies four separate tests, otherwise the person does not qualify. Your child meets the relationship requirement, whether your child is your biological descendent or was legally adopted by you. The IRS also requires your child is under 19 years of age to qualify as a dependent, unless your child is attending school full-time for at least five months out of the calendar year or is permanently or terminally disabled, raising the allowable age to 24 years. Your child must also meet the support requirement of not providing more than half of his own financial support for the year. The fourth test is the residence test, meaning that in general your child must have the same principal residence as you for at least six months of the year.
  
  

Divorce and Separation

• You may claim your child as a dependent, even if your are divorced or separated and have joint custody of your child, as long as certain conditions are met. Your child may live part of the year with your spouse of ex-spouse outside of the state where you reside, but your child must live with you for the majority of the year. If your child lives with your spouse or ex-spouse for more days during the year, then you cannot claim your child as a dependent.
  
  

Students

• If your child is a student and attends school in another state, you still may claim your child as a dependent on your taxes. Your child must list your residence as his permanent residence with the school, with your child's residence while attending school listed as his temporary residence.
  
  

Marriage

• You may still claim your child as a dependent if your child is married, under certain conditions. Your child must meet all of the same requirements of relationship, age, support and residence as any other dependent. In addition, your child cannot file jointly with his spouse. This means your child and his spouse must file separate tax returns.
  
  

Citizenship

• Your child must be a legal citizen of the United States for you to claim him as a dependent on your tax return. Just your being a legal citizen of the United States does not fulfill this requirement. The IRS does allow one exception to this rule: your child can be a legal resident of Canada or Mexico and still qualify as a dependent in the eyes of the IRS.