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When the IRS Calls . . .

What DO you do when the IRS calls?

The Taxpayer’s Lifeserver is a step-by-step guide to what you can do yourself, and when you need a professional.

Who Counts as a Dependent

There are 5 tests that have to be met to claim someone as your dependent:

  1. Member of Household or Relationship Test: the person must live with you or be related to you.
  2. Citizen or Resident Test: must be citizen of U.S. or legal resident alien.
  3. Joint Return Test: the person must not file a joint return with anyone else.
  4. 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.
  5. Support Test: you must provide over 1/2 of the person’s support