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Jacksonville, FL 32207

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Earn Income Credit

Overview of the Rules for claiming an Exemption for a Dependent

• You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
• You cannot claim a married person who files a joint return as a dependent unless that joint returns is only a claim for a refund and there would be no tax liability for either spouse on a separate return.
• You cannot claim a person as a dependent unless that person is a US Citizen, US Resident alien, US National, or a resident of Canada or Mexico.
• You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests to be a Qualifying Child

1. The Child must be your son, daughter, stepchild, brother, sister, Niece, Nephew foster child, or a descendent of any of them.
2. The child must be under age 19 at the end of the year and younger than you or your spouse If filing jointly, under the age of 24 at the end of the year, a full time student, and younger than you (or spouse, if filing jointly), or any age if permanently or totally disabled.
3. The Child must have lived with you for more than half the year.
4. The child must not have provided more than half of his or her own support for the year.
5. The Child is not filing a joint return for the year (unless that joint return is filed only as a claim for a refund).

If the child meets the Rules to be a Qualifying Child of more than one person, only one person can actually treat the child as a qualifying child. See the Special Rules for a Qualifying Child of more than one person described later to find out which person entitled to claim the child as a qualifying child.

Tests to be a Qualifying Relative

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person must either be (a) related to you in one of the ways listed under Relatives who do not have to live with you or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person’s gross income for the year must be less than $4,000.
4. For more information, please go to www.irs.gov/individual.

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