read this.

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

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• 謝謝！是不是這兩個CATEGORIES 都不符合？ -江南江北123- ♂ (445 bytes) () 04/02/2024 postreply 09:04:31