Can you claim an exemption for a dependent?

1 Was the person either a member of your household for the ENTIRE tax year or related to you?

YES  NO 

2 Was the person an U.S. Citizen or resident, or a resident of Canada or Mexico for any part of the year?  (if the person was you legally adopted child and lived in you home as a member of your household for the entire tax year, answer "yes" to this question)

YES NO

3  Did the person file a joint return for the year?  (if neither the person or the person's spouse is required to file a tax, but they file a joint return only to claim a refund of tax withheld, answer "NO" to this question)

YES NO

4  Did you provide more than one-half the person's total support for the year? (if you are a divorced or separated parent of the person, see the "Support Test" for Divorced  or separated Parents) (Answer YES to this question if you meet the "multiple support requirements" under the Multiple Support Agreement)

YES NO

5  Did the person have gross of $2,700 or more during the tax year?  (Note this amount will change from year to year and you must ask your adviser or call Bob Parrish CPA for updated amounts)

YES NO

6  Was the person your child?

YES NO

7  Was your child under 19 at the end of the year?

YES NO

8  Was your child under 24 at the end of the year and a Full-time student for some part of each of the five months during the year?

YES NO

DependentTest.htm

NO you are not allowed to claim the exemption

YES you are allowed to claim the exemption