Can I declare my adult child unemployed as a dependent?
You may be able to claim your adult son or daughter, or other family members, including half-siblings, uncles and aunts or in-laws, as dependents, sometimes even if they don’t live with you.
“Declare someone as a dependent, they must pass the test to be considered either an eligible child or an eligible parentSays Certified Public Accountant Evan Feldhausen, shareholder of BeachFleischman in Tucson, Arizona.
An adult son or daughter may be declared an eligible child if he is under 19 at the end of the year and has lived with the taxpayer for more than half of the year, or if he was a student under the age of 24, or definitely and totally disabled.
The adult child does not have to pay for more than half of its financial support. If married, the adult child cannot file a joint application with a spouse, except to request a reimbursement.
The stepson, stepdaughter, brother, sister, half-brother, half-sister or descendant of these parents of the taxpayer may also be considered an eligible child if they meet these criteria. Family members declared as dependents must be younger than the taxpayer to be declared eligible children, unless they are disabled.
Adult children or other family members who do not pass these tests can still be claimed as a dependent as an “eligible parent”. Other household members who are not parents may also be claimed as eligible parents for tax purposes. The taxpayer must have provided more than half of the person’s support for the year, and the eligible parent cannot be claimed as a dependent by another taxpayer. The person must have earned less than $ 4,200 in 2019.
Eligible parents do not have to meet the age limits of an eligible child. They can be adult children, brothers (including half-brothers), mothers-in-law, grandchildren, sisters (including half-sisters), fathers-in-law, uncles, step-fathers. children, half-brothers, brothers-in-law, aunts, sisters-in-law, sisters-in-law, nephews, parents, mothers-in-law, sons-in-law, nieces, grandparents, fathers-in-law and daughters-in-law. Cousins are generally not eligible.
“I think it’s more linear,” said CPA Bill Miller, partner at Miller & Associates CPAs and Consultants in Springfield, Mo. If the person declared as dependent is related to the taxpayer, it doesn’t matter where he or she lives as long as the criteria for gross income and alimony are met.
“It’s something that’s going to happen next year,” Miller said. “You have more people out of work. »It should also be noted that the fair rental value of the accommodation is included in the calculations of the support provided by the taxpayer.
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