Can I Be Claimed as a Dependent on Someone Else's Return?

I'm trying to figure out today whether or not a person who lives with a relative can be claimed as a dependent. Here's a great resource that attempts to answer this question:

Rules for Claiming a Dependent on Your Tax Return

It looks like their are 2 reasons why you might be claimed as a dependent on someone else's tax return:

1. Qualifying child
2. Qualifying relative

Interestingly enough, a child that does not qualify as a qualifying child can still qualify as a qualifying relative. However, a child that qualifies as a qualifying relative must be almost entirely without income. This page gives more detail:

Claiming an Adult Child as a Dependent on Your Taxes

Apparently, almost entirely without income is $3,900 for tax year 2013. That's the limit. Where does this figure come from? It is the amount of your personal exemption. In 2013, the personal exemption amount is printed on line 42 of Form 1040, long form. It is also in the instructions for Form 1040 under the sub-heading Exemptions.

As I understand it, someone over the age of 24 is unlikely to be a qualifying child --- the one exception being if that child is completely and totally disabled. This makes it easy in that the only way most adult children who are over the age of 24 can qualify is if they have almost no personal income.

To find out if an adult child qualifies as a qualifying relative, find out if the adult child had less income than the personal exemption amount for the tax year --- $3,900 or less income in tax year 2013.

I'm not a tax expert. I'm just someone trying to figure out my own taxes. When I finally figure something out, I write about it on this blog. To get real tax advice, you should go to a real tax professional or call the IRS on the phone.

Like so many issues, the issue of being a dependent on someone else's return is complicated until it becomes simple. The simplicity of being claimed on someone else's return can be boiled down to these basic principles:

1. Only a child who is 24 or under can ever be considered a qualifying child unless that child is completely and totally disabled
2. If the child has quit going to college, the limitation on the age of the child who is considered a qualifying child is 19, not 24
3. An adult who is over the age of 24 can still be a qualifying child if the child is completely and totally disabled. However, this is beyond the scope of this article. Look elsewhere for more information.
4. A child who is not a qualifying child can still be considered a qualifying relative
5. In general, limitations on income for a qualifying child are less strict than limitations on income for a qualifying relative
6. A qualifying relative can only earn up to the limits of the personal exemption amount. If the qualifying relative made more than $3,900 in 2013, he is no longer a qualifying relative, but could still possibly be a qualifying child
7. In short, a qualifying child is allowed to earn more money than a qualifying realitve

Tax law can be quite complicated. However, even tax law has its own logic.

If you notice any errors here, please post below. I will attempt to correct my errors. This is not an expert blog. It is a blog by a tax novice who is writing for his own understanding.

Ed Abbott