Who Qualifies as A Dependent
You and your spouse can usually decide which of you claims each child as a dependent, assuming the child meets
these criteria:
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Relationship. The child is your child, step-child, adopted child, grand child, or great-grandchild. Or, the
child may be a foster child who lived with you all year (vacations, etc., count as living with you).
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Supported by you. You, your spouse, and new spouses of either of you, provide, all combined, at
least 50% of the child's support. When would this ever not happen? If, for example, welfare payments, or an
aunt or grandparent support the child.
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Citizen. The child is a U.S. citizen or national, or a resident of the United States, Canada, or Mexico.
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Under age 19. The child is under age 19, or a full time student under age 24.
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Custody with the two of you. You and your spouse, together, had custody for more than 50% of the year.
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