[REG] Filling status, Dependency Definitions

Filling status (Year End Test)

 

Single

 

Married Joint Returns

 

Married Filing Separately

 

Qualifying Widow (surviving spouse) with dependent child

 - +2years after spouse died(MFJ in the year of death)

 - Dependent Child

 - Principal residence for a dependent child for the whole year

 - more than 1/2 of expenses

 

Head of household

 - Single (unmarried, lived apart from their spouse for the last 6 months of the year)

 - Principal residence, that lived more than 1/2 of Y

 - dependent child(step, foster,siblings)/ parent(not live together), qualifying relative(must live together)

    * cousins, foster parents, and unrelated dependents do not qualify

 

 

 

Dependency Definitions

 

- must have a social security number for any dependent

- born/died during the year > include

Qualifying Child		Qualifying Relative
C	close relative  -child, siblings, descendent of these - a foster child with certain conditions	S	support test  - more than 10%
A	age limit   -19 / 24(full time student 5M/Y)   - permanently disabled	U	under a specific amount of gross income test  - 4,700(2023)  - nontaxable income   (social security, tax-exempt int income/scholarship)
R	residency and filing requirements  - lived more than 1/2 Y * children of divorced parents, dependent on custody for the greater part of the year, whether or not that parent provided more than half of the child's support	P	preclude dependent filing a joint tax return test  - children(/grand/step/foster),parents(/grant/step), siblings, aunts, uncles
E	eliminate gross income test	O	only citizens(US/ Canada, Mexico) test
S	support test   - more than 1/2 spent  * student scholarship doesn't count	R	Relative test *a non-relative can be a "qualifying relative" if lives with the taxpayer for the whole year, but not the GF or BF
		T	Taxpayer lives with individual for whole year test

* For children of divorced parents the child is a dependent of the parent who has custody of the child for the greater part of the year, whether or not that parent provided more than half of the child's support