| What are the qualifying characteristics of a | | | | any of the applicable deductions, exemptions, and |
| dependent for tax purposes? Following is a general | | | | credits can be used for them. Some of these include |
| explanation on how to determine dependents, and | | | | dependent day care expenses, child tax credits, |
| how it relates to your tax status, liability and the | | | | medical expenses, earned income credit, and various |
| credits you can claim on your tax return. | | | | itemized deductions. Determining eligibility often |
| There are a few assessments that a person must | | | | means the difference between owing money to the |
| pass in order to qualify as a dependent on a U.S. tax | | | | government and receiving a refund from them. |
| return. For starters, individual must be the taxpayer?s | | | | The child and dependent care expenses cover things |
| child, stepchild, foster child, sibling or stepsibling, or a | | | | like daycare, after school programs, private childcare |
| relative of one of these, and the individual must live | | | | services, etc. Any qualifying children the child and |
| at the taxpayer?s residence for greater than 6 | | | | dependent care expenses must be under the age of |
| months of the tax year. There are exceptions for | | | | 13. |
| children of divorced parents, kidnapped children, and | | | | The child tax credit is similar to the earned income |
| for children who were born or died during the year. | | | | credit because it is a straight credit. Taxpayers with a |
| The individual must be under the age of 19, or 24 if a | | | | qualifying dependent that is under 17 years old may |
| full-time student. Finally, the individual must not have | | | | only take the child tax credit. |
| contributed more than one-half toward his or her | | | | Determining if you have any dependents that you |
| own support during that year in order to qualify as a | | | | can claim on your annual tax return might take a little |
| dependent. Other qualifying points include, U.S. | | | | work, but it can be well worth it in the long run. You |
| citizenship and single status or married filing as a single | | | | could be rewarded with a nice tax refund, thanks to |
| person. | | | | the credits, exemptions, and deductions that your |
| If the individual fulfills all of these requirements, then | | | | dependent(s) will give you the opportunity to claim. |