While it can be confusing to determine who you can claim as a dependent on your tax return, there are five tests that must be used to determine the literal definition of a dependent for tax purposes:
1) Household member/relationship test
2) Joint return test
3) Citizen test
4) Gross income test (less than $3,400)
5) Support test (you have to pay for half or more of the person’s support throughout the year)
If you have a specific question about whether you can claim someone as a dependent, check out IRS.gov or call us at (508) 830-0007.