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Chapter 3 - Dependencys Exemption

Chapter 3 - Dependencys Exemption - temporary absences due...

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Brooklyn College Department of Economics Accounting 701 DEPENDENCY EXEMPTION QUALIFYING CHILD MUST MEET THE TESTS OF RELATIONSHIP, DOMICILE, AND AGE. RELATIONSHIP: son, daughter, stepson, stepdaughter, brother, daughter, stepbrother, stepsister, half brother, half sister, or a descendant of such an individual, (e.g. grandchildren, nephews, nieces) adopted child also qualifies …………. DOMICILE: must have the same principle place of abode as taxpayer for at least half the year …
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Unformatted text preview: temporary absences due to special circumstances are not considered AGE: under 19 or 19 - 23 and full-time student …. . age does not apply if individual is disabled A CHILD WHO PROVIDES OVER ONE-HALF OF HIS OR HER OWN SUPPORT CANNOT BE CLAIMED AS A DEPENDANT QUALIFYING RELATIVE SUPPORT TEST GROSS INCOME TEST RELATIONSHIP OR MEMBER OF HOUSEHOLD CITIZENSHIP OR RESIDENCY JOINT RETURN...
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