![]() ![]() Support Did not provide more than one-half of his/her own support for the year.Age Must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.Residence Have the same principal residence as the taxpayer for more than half the tax year.Relationship The taxpayer's child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these. ![]() In general, to be a taxpayer's qualifying child, a person must satisfy four tests: ![]() Qualifying Dependent Child Qualifying dependent child means a qualifying child as defined in Internal Revenue Code Section 152(c), and includes a child who lives in the household but cannot be claimed as a dependent if the provisions of Internal Revenue Code Section 152(e)(2) and 152(e)(4) apply. For the purposes of computing the Family Size Tax Credit, the maximum family size is four. Family Size Consists of yourself, your spouse if married and living in the same household, and qualifying children. ![]()
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