read this.

來源: 2024-04-02 08:45:11 [博客] [舊帖] [給我悄悄話] 本文已被閱讀:

To qualify as a dependent, you must fall under one of two categories: qualifying child or qualifying relative.

A qualifying child:

  • Is younger than the filer
  • Is younger than 19 (or younger than 24 if they are a full-time student) or permanently and totally disabled
  • Must live with the filer for more than half the year (certain exceptions apply)
  • Does not provide half of their own support

A qualifying relative:

  • Can be any age
  • Must live with the filer for an entire year or pass the IRS Member of Household or Relationship Test
  • Gets more than half of their support from the filer
  • Earns less than $4,300 annually