WHO MAY QUALIFY AS A US TAXPAYERS DEPENDENT?

Taxpayer may claim person as dependent

RESIDENCY TEST -Was the person a US citizen or resident, or resident of Canada/Mexico?

NO

YES
SUPPORT TEST- Did taxpayer furnish more than 50% support? YES JOINT RETURN TEST- Did the person file a joint return? NO NO GROSS INCOME TEST-Did person have gross income of less than personal exemption amount ($3,900 for 2013)? YES YES NO

YES RELATIONSHIP TEST- Was the person taxpayers child? YES YES AGE TEST- Was the child under age 19 at the end of the year? NO

NO YES AGE TEST- Was the child a full time student AND under age 24? NO

NO Taxpayer may NOT claim person as dependent

RELATIONSHIP TEST- Was the person related to taxpayer or member of household for entire year?