IT HW2 - on their returns eligible children include the...

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Jordan Evans 2.4 All dependents must: Have a qualifying identification number Everyone must have a Social Security number meet a citizenship rest meet a separate return test not themselves claim another person as a dependent Additional requirements for qualifying children Relationship test an age test an abode test a support test Requirements for all other relatives Relationship test gross income test the dependents gross income must be less than the exemption amount for the year support test must be US citizens or nationals, or residents of the U.S., Canada, or Mexico for some part of the year Joint return, Married dependents cannot file joint returns. However, a taxpayer is entitled to the exemption if the dependent files a joint return solely to claim a refund of tax withheld. Dependents who file a tax returns may not claim personal or dependency exemptions
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Unformatted text preview: on their returns eligible children include the taspayers children and the taxpayers siblings along with descendants of any of the above. a qualifying child must be under age 19, a full-time student under age 24 or a permanently and totally disabled child a qualifying child must have the same principal abode as the taxpayer for more than half of the year a qualifying child may not provide more than one-half of his or her own support during the year other relatives must either be relate to the taxpayer of reside in the taxpayers household for the entire year the taxpayer must normally provide more than one-half of the dependents financial support during the year....
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This note was uploaded on 03/26/2012 for the course ACCT ACCT210 taught by Professor Challanworthington during the Spring '10 term at S. Alberta Tech.

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