Home / Dependents and My Filing Status /Claiming Dependents
Note: Examples of claiming dependents are shown on an examples webpage.
You are allowed to claim a dependency exemption (a $3,200 tax deduction) for each qualified dependent you care for and support.
You claim your dependents by adding their names, social security numbers, date of birth, your relationship (child, mother) to each dependent, and the number of months the dependent lived with you during the tax year. You do this when asked by the tax program to list your dependents. That's it. The tax program will make the appropriate deductions from your taxable income.
Also, and just as important as the $3,200 dependency deduction, are the tax credits that come along with claiming a dependent. These tax credits, such as the earned income tax credit (EITC), the child tax credit, the child and dependent care credits, and education credits can not only bring your taxes down to $0 but may even get you a refund if you don't have to pay any taxes at all. All these credits and how to claim them are explained in Reduce My Taxes ... Personal Tax Benefits section and in the how to e-file a 1040a or 1040 (you can't claim a dependent on Form 1040ez).
How to claim your dependents is the easy part. What may be a little more complex is who can you actually claim as a dependent.
Unfortunately, everyone you care for and support cannot be claimed as your dependent. There are rules and the IRS has published new 2005 uniform rules for claiming dependents. The information on 1040mytaxes.com incorporates all the latest IRS tax rules.
Before we get into the details, let's take a broad overall look.
Generally, a dependent must have income of less than $3,200, unless she/he is your child under the age of 19 and not a student, or under the age of 24 and a student.
Another hurdle is the dollar amount of support you give. Generally, for anyone other than your child, you must give over 50% of the dependent's shelter, food, and clothing.
The last general rule is that if the dependent is not your child or parent, then she/he must have lived with you all year.
As always there are exceptions to and fine lines within these rules. But these general rules will give you guidance before you get into the details.
Beginning in 2005, there are new rules to determine whether you can claim an exemption for a dependent. You can claim a dependency exemption for a "qualifying child" or a "qualifying relative".
These new rules are explained in the next section,Who Qualifies Under the New Rules
