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Who can be claimed as a dependent? What are the rules? Well, it can depend on several things like: the person's age, relationship to taxpayer, where the person lives, their income, whether in school, what a divorce decree says...
To Learn about who can be a Qualifying Child & Qualifying Relative for tax purposes and possible credits click image for PDF
or this link for PowerPoint presentation
or this link for PowerPoint presentation
Again, Use Your Tools!! PUB 4012 Tab-C
PUB 4012 is available online --search for PUB 4012 in Google or follow this link: irs.gov/pub/irs-pdf/p4012.pdf
PUB 4012 gets updated online in October and updated print copies are available in print early-mid November
PUB 4012 is available online --search for PUB 4012 in Google or follow this link: irs.gov/pub/irs-pdf/p4012.pdf
PUB 4012 gets updated online in October and updated print copies are available in print early-mid November
It is important to note that just because a court order states one parent can claim a child as a dependent-- that does not mean the custodial parent cannot receive possible tax benefits.
And conversely, just because a court order states a parent can claim a child as a dependent, it does not mean they automatically qualify for Head of Household, Dependent Care, or EITC credits either. ** It is possible to have a child on both parents' returns, but NOT for the same credit/benefits.
And conversely, just because a court order states a parent can claim a child as a dependent, it does not mean they automatically qualify for Head of Household, Dependent Care, or EITC credits either. ** It is possible to have a child on both parents' returns, but NOT for the same credit/benefits.
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Sometimes you have to demonstrate to the IRS that you can claim someone as a dependent. See Form 86-H-DEP
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Filing Status & Dependency Practice
Not updated -- still has information from 2022 NOT 2023
AARP'S TCE Tax program has some marvelous resources. One of them is their Decision Tree for Determining Tax Credits. (multiple pages and trees) A fantabulous resource shared with me by several wonderful AARP volunteers who wanted me to share with you!
**Make sure you ALWAYS start from page 1 and follow charts in order as directed)
**Make sure you ALWAYS start from page 1 and follow charts in order as directed)
The following is More resources on Dependents if you are interested...
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From IRS' The How's of Taxes--interactive training/practice
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From IRS PUB 4491 covers tax Law for the VITA/TCE volunteer
Topics like this one are pretty much the same year after year and can be reviewed anytime. |
IRS's Interactive Tax Assistance
(Whom may I claim as a Dependent?)
(Whom may I claim as a Dependent?)
Online Dependency Qualification Calculator
(Click on image below)
from Colorado Tax Aide
(Click on image below)
from Colorado Tax Aide
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Prosperity Now's Taxpayer Opportunity Network (TON) has some helpful resources; slide shows and quizzes that you might find helpful. Click the image for heir training.
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From Lancaster VITA--informative training Video
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Helpful documents-- Did your client's return reject because their dependent was already claimed by someone else on a return? If your client has the right to claim the dependent, then you have to paper-file the return. I suggest including supporting documents to show they have a right to claim the dependent or else when the IRS gets the return, they key it, they see the dependent was already claimed, they will eventually send a letter and ask for the same information from both parties-- try to speed up the process as much as you can by being pro-active (and keep a set of everything sent in in case they ask for it again). Click images to get current PDF from IRS.gov (if this dependent is used for HOH filing status, visit that page to get supporting doc list for HOH filing status). There are similar supporting documents lists on the credit webpage-- for EITC and Child Tax Credits. There is also a document for American Opportunity Credit on the education credit page.
**Disregard the Year on the form--the IRS doesn't update them very often--just use the form as a guide--cross out the year.
**Disregard the Year on the form--the IRS doesn't update them very often--just use the form as a guide--cross out the year.
Remember your PUB 4012 is your 'Bible'-please refer to it, get familiar with it both in print and online. PUB 4012 and PUB 4491 should be your go to guide for tax questions.
*As always, if you see an error or have a suggestion, please let me know. I am human, I make mistakes, and I am in no way a tax expert.
*As always, if you see an error or have a suggestion, please let me know. I am human, I make mistakes, and I am in no way a tax expert.