Tax return preparation can be confusing, especially when claiming dependents. When assessing the best way to file your taxes, it’s best to consult professionals, but here’s an overview help demystify what is required to claim dependents in 2019.

A Guide to Claiming Dependents

What Is a Dependent?

A dependent is typically a child or relative who you support financially. You must provide for at least half their needs, including shelter, clothing, and food. A dependent can file individual tax returns. Even if a relative is married, you may be able to claim them if they haven’t filed a joint tax return for that year. Dependents must be US citizens, nationals, or resident aliens, and all dependents must have Taxpayer Identification Numbers.

How Do I Claim Children as Dependents?

A “child” is defined for tax return preparation purposes as “a son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of those.” They must be 18 or younger by years’ end, or under 24 if a student—meaning they attended school full-time for at least five months of the year. The dependent should have lived with you for at least six months and must be younger than you unless they’re disabled. If you care for a permanently disabled adult, you may also claim them as a dependent—ask your accountant about the Child and Dependent Care tax credit.

What Are The Rules For Claiming Other Relatives?

To claim a parent or other relative for 2019, their gross yearly income can’t exceed $4,200. Unlike children, these dependents aren’t required to live with you, so long as you pay more than half their household expenses. If more than one party provides support, a multiple support declaration allows any family members who contribute more than 10% of the total yearly support to rotate claiming the dependent in different tax years.

What About Claiming Unrelated Persons?

Non-related household dependents, such as friends, domestic partners, or roommates, must live with you consecutively all year. Their income also cannot exceed $4,200 gross for 2019, and you must have provided at least half their support. Your relationship with the dependent must not violate the law—for example, they can’t be married to someone else, or be an illegal alien. State laws vary when it comes to claiming non-blood relatives as dependents, so verify your case meets local requirements

For over 15 years, the team at Joe Heard, CPA, has been providing tax return preparation services, accounting services, and business consulting to Checotah, OK. Their Certified Public Accountants are committed to providing transparent and affordable services, including business tax returns, payroll service, and retirement planning. Visit their website or call them at (918) 473-1492 to schedule your free consultation.