Who Counts as a Dependent?
There are 5 tests that have to be met to claim someone as your dependent:
1. Member of Household or Relationship Test.
The person must live with you or be related to you.
2. Citizen or Resident Test.
Must be citizen of U.S. or legal resident alien.
3. Joint Return Test.
The person must not file a joint return with anyone else.
4. Gross Income Test. (not over $3100 for year)
In general the person's gross income must be less than $3100 for the year. But there are some exceptions:
1. the person is your child and is under 19 years of age; or
2. the person is your child and is under 24 years of age and is a full time student.
5. Support Test.
You must provide over 1/2 of the person's support