Frequently Asked Questions

Information You Will Need:

Marital status, relationship to the dependent, and the amount of support provided

• Basic income information such as your adjusted gross income
• If no person supplied more than half of the potential dependent's support, the terms of any multiple support agreement you may half of the potential dependent's support, the terms of any multiple support agreement you may have.
  

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old, or any age if permanently and totally disabled. 
There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.
In addition to meeting the qualifying child or qualifying relative test, you may claim a dependency exemption for your child as long as all of the following tests are met:

• Dependent taxpayer test
• Citizen or resident test, and
  
• Joint return test

Although most income you receive is taxable and must be reported on your federal income tax return, there are some instances when income may not be taxable.

The IRS offers the following list of items that do not have to be included as taxable income:

• Adoption expense reimbursements for qualifying expenses
• Child support payments
• Gifts, bequests and inheritances
• Workers' compensation benefits (some exceptions may apply; see Publication 525, Taxable and Nontaxable Income)
• Meals and lodging for the convenience of your employer
• Compensatory damages awarded for physical injury or physical sickness
• Welfare benefits
• Cash rebates from a dealer or manufacturer