![]() An eligible foster child is one who was placed with them by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. ![]() The term "adopted child" includes a child that was lawfully placed with them for legal adoption. ![]() An adopted child is always treated as their own child. These five tests are: 1) Relationship Test The child must be: ~ Their son, daughter, stepchild, eligible foster child, or a descendant of any of them, or ~ Their brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant. There are five tests that must be met for a child to be Mary and Fred's qualifying child. These terms are defined and an exception is given in the reference. CITIZEN OR RESIDENT TEST They cannot claim a person as a dependent unless that person is a US citizen, US resident, US national, or a resident of Canada or Mexico for some part of the year. There is an exception (see the reference). JOINT RETURN TEST Mary and Fred generally cannot claim a married person as a dependent if he or she files a joint return. If Mary and Fred are filing a joint return and either of them can be claimed as a dependent by someone else, neither of them can claim any dependents. Beginning in 2005, the term "dependent" means: ~ A qualifying child, or ~ A qualifying relative Mary and Fred can claim an exemption for a qualifying child or qualifying relative only if these three tests are met: 1) Dependent taxpayer test 2) Joint return test 3) Citizen or resident test DEPENDENT TAXPAYER TEST If Mary could be claimed as a dependent by another person, she cannot claim anyone else as a dependent, even if she has a qualifying child or qualifying relative.
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