Who can I claim as a dependent for 2010?

The IRS defines a Qualifying Child as someone who fits ALL of the following criteria:

• The person is your child (including foster and adopted), brother, sister, stepbrother, stepsister, or a descendant of one of these (e.g., a grandchild, niece, or nephew); AND
• Lives in your home for more than half the year*, including temporary absences such as college, boarding school, military service, or juvenile detention (different guidelines apply for children of divorced or separated parents – see Exceptions below); AND
• Is age 18 or under (or a full-time student 23 or under) at the end of 2010 OR is disabled, regardless of age; AND
• Does not provide more than half of his or her own support; AND
• Is a United States citizen, resident, or national OR is a resident or national of Canada or Mexico (an adopted child who is not a U.S. citizen must live with you for the entire year); AND
• Does not file a joint tax return with their spouse, unless that return is filed to get a refund of taxes withheld AND both dependent and spouse would not have owed taxes had they filed separately.

If one or more of these criteria do not apply, the child most likely cannot be claimed as a Qualifying Child. However, there are exceptions for unusual cases; see Exceptions, below.

* A dependent who was born or passed away during 2010 and lives/lived in your home is considered as having lived with you the entire year. Stillborn children cannot be claimed.

The IRS defines a Qualifying Relative as someone who fits ALL of the following criteria:

• Lives in your home for the entire year (is a "member of your household") OR is related to you; AND
• Has less than $3,650 in gross income, not including Social Security or welfare; AND
• You provide more than half of his or her support (special rules apply for children of divorced or separated parents or children receiving support from two or more people – see Exceptions below); AND
• Does not file a joint tax return with their spouse, unless that return is filed to get a refund of taxes withheld AND both dependent and spouse would not have owed taxes had they filed separately.

If one or more of these criteria do not apply, the person cannot be claimed as a Qualifying Relative. However, there are exceptions for unusual cases; see Exceptions, below.

There are exceptions to the general rules outlined above, especially for children of divorced or separated parents, adopted children, and foster children.

Click these links for more information:

• Qualifying Child definition at IRS.gov
• 12 Tricky Tax Dependent Dilemmas