Significance

• Dependents not only lower the exemption amount, but they can also qualify you for a variety of additional credits such as the Child Tax Credit and the Earned Income Credit.
  
  

Definition

• A dependent is a qualifying child under the age of 19, whether a stepchild, adopted child, birth child or a family member who meets the dependency test.
  
  

Features

• The dependency criteria is composed of a support, residency and relationship test. A person is considered a dependent of the primary taxpayer if he lived with the taxpayer for six months plus one day, did not provide more than half of his support during the year and is related to the taxpayer.
  
  

Considerations

• A qualifying relative is a son, daughter, mother, father, brother, sister, stepbrother or stepsister, half-brother or half-sister, nephew, niece, son-in-law or daughter-in-law or a derivative of one of these persons.
  
  

Warning

• The IRS reserves the right to request additional verification information from taxpayers who claim dependents. This information could include, but is not limited to, school records, birth certificates and divorce orders.