Dependents
In general you may claim a dependency exemption for each
qualifying child or qualifying relative. If you are the dependent
of another taxpayer, you cannot claim any other person as a
dependent.
The qualifying child or relative must be a citizen, resident alien
or national of the United States, or a resident of Canada or
Mexico. An exception may apply for an adopted child that is not a
citizen, national or resident alien.
The qualifying child or relative must not file a joint tax return,
unless all the following are true:
- The sole purpose of filing the joint return is to claim a
refund.
- No return needs to be filed except to claim a refund.
- The return has no tax liability.
The qualifying child or relative must have a
valid identifying number. This number can be any of the
following: