What is a Dependent?

A person who is claimed as a dependent must:

(1) be a child of the employee who is either under 19 or a full time student under 24, or

(2) be a child of the employee who is a full time student over 24 who is reasonably expected to receive less than $3,300 of income during the taxable year, or

(3) be reasonably expected to receive less than $3,300 of income during the taxable year, or

(4) be permanently and totally disabled and receive income for services performed at a sheltered workshop operated by a charity or government;

and receive more than half his support from the employee;

and be a citizen, national, or resident of the United States, or a resident of Canada or Mexico, or an alien child adopted by and living with a United States citizen abroad;

and be either:

(1) a child, grandchild, stepchild, parent, grandparent, stepparent, brother, sister, stepbrother, stepsister, in law, aunt, uncle, nephew, or niece of the employee, or

(2) a member of the employee's household for the taxable year and have the employee's home as his principal place of abode;

and not file a joint return.