How much does an unmarried dependent student have to make before he or she has to file an income tax return?
If you are an unmarried dependent student, you must file a tax return if your earned and/or unearned income exceeds certain limits. To find these limits, refer to Dependents under Who Must File, 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 if you can get money back (for example, you had federal income tax withheld from your pay or you qualify for the earned income tax credit). See Who Should File in Publication 501, for more examples.
If I claim my daughter as a dependent because she is a full-time college student, can she claim her own personal exemption when she files her return?
If you can claim an exemption for your daughter as a dependent on your income tax return, she cannot claim her own personal exemption on her income tax return.
For head of household filing status, do you have to claim a child as a dependent to qualify?
In certain circumstances, you do not have to claim the child as a dependent to qualify for head of household filing status; for example, a custodial parent may be able to claim head of household filing status even if he or she released a claim to exemption for the child. To review examples see filing status.
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My spouse and I are filing as married filing separately. We both contributed to the support of our son. Can we both claim a dependency exemption for him on our separate returns?
No. A dependency exemption for a child may only be claimed on one return in a tax year.
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Is there an age limit on claiming my child as a dependent?
To be claimed as your dependent, your child must meet the qualifying child test or the qualifying relative test. To meet the qualifying child test, your child must be younger than you and, as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.
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FREQUENTLY ASKED QUESTIONS
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Are child support payments deductible by the payer or can the payer claim an exemption for the child?
Child support payments are neither deductible by the payer nor taxable income to the payee.
The payer of child support may be able to claim the child as a dependent. The parent with whom the child lived for the greater part of the year is the custodial parent for income tax purposes. Generally, the child is the qualifying child of the custodial parent, and the custodial parent is allowed an exemption for the child if the other dependency tests are met. The noncustodial parent may claim an exemption for the child if the custodial parent signs a Form 8332,Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement, and the noncustodial parent attaches it to his or her return.
Can I claim both the child tax credit and the child and dependent care credit?
You can claim both the child tax credit and the child and dependent care credit on the same return if you qualify for both credits. Click here to learn more
I am a caregiver for my aging parent, who lives in my home. May I claim my parent as a dependent on my tax return?
You may claim your parent as a dependent if the following tests are met:
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You are not a dependent of another taxpayer.
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Your parent does not file a joint return.
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Your parent is a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
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You paid more than half of your parent's support for the calendar year.
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Your parent's gross income for the calendar year was less than the exemption amount.
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If both parents want to claim the earned income credit, but were never married, who is entitled to claim the credit?
If they otherwise meet all of the requirements to claim the earned income tax credit (EITC), unmarried parents with a qualifying child may choose which one will claim the credit. For more information click here.
I retired last year, and started receiving social security payments. Do I have to pay taxes on my social security benefits?
Social security benefits include monthly retirement, survivor, and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of social security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year. Read more