Dependents & Exemptions
Q: Is there an age limit on claiming my children as dependents?
A: Age is a factor in the qualifying child test, but a qualifying relative can be any age.
As long as the following dependency exemption tests are met, you may claim him or her:
1.Qualifying child or qualifying relative test
2.Dependent taxpayer test
3.Citizenship or resident test
4.Joint return test

Filing Requirements
Q: How much does an unmarried dependent student have to make before he or she has to file an income tax return?
A: If you are an unmarried dependent, you must file a tax return if your earned and/or unearned income exceeds certain limits.
To find these limits refer to Filing Requirements for Dependents in Publication 501, Exemptions, Standard Deduction and Filing Information.

Even if you do not have to file, you should file a federal income tax return to get money back if any of the following apply:

1.You had income tax withheld from your pay.
2.You qualify for the earned income credit.
3.You qualify for the additional child tax credit.

Q: For head of household filing status, do you have to claim a child as a dependent to qualify?
A: In certain circumstances, you do not need to claim the child as a dependent to qualify for head of household filing status, such as when the qualifying child is unmarried and is your child, grandchild, stepchild, or adopted child.

Q: If the parents of a year old child never married but live together with the child for the tax year, and both contribute to the cost of maintaining the household for the child and themselves, may they both file as head of household?
A: Only one taxpayer may claim the child as a qualifying child for purposes of filing as head of household.
A taxpayer filing as head of household must furnish over half the cost of maintaining the household. Therefore, both parents may not file as head of household.

Qualifying Child Rules
Q: My wife and I have two children and we are going to file separate returns this year. Can we each claim one child for the earned income credit?
A: No. In order to qualify for the earned income credit, your filing status cannot be married filing separately.

If you are married, you usually must file a joint return to claim the earned income credit.

If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household.

In that case, you may be able to claim the earned income credit.