There are 5 tests that have to be met to claim someone as your dependent:
- Member of Household or Relationship Test: the person must live with you or be related to you.
- Citizen or Resident Test: must be citizen of U.S. or legal resident alien.
- Joint Return Test: the person must not file a joint return with anyone else.
- Gross Income Test. (not over $3100 for year): in general the person’s gross income must be less than $3100 for the year. But there are some exceptions: (1) the person is your child and is under 19 years of age; or (2) the person is your child and is under 24 years of age and is a full time student.
- Support Test: you must provide over 1/2 of the person’s support
