Term
| Qualifying child: Relationship |
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Definition
| taxpayer's child, step child, sibling, step sibling, half sibling, or descendant of any such individual; legally adopted, lawfully placed taxpayer for legal adoption, foster child who is member of household for entire year |
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Term
| Qualifying child: residency |
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Definition
| same principal residence as taxpayer for more than 1/2 of the year; exceptions include children of divorced or separated parents, or absences due to illness, education, business, vacation or military service |
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Term
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Definition
1- younger than taxpayer
2- under 19 or FT student under 24 or totally and permanently disabled |
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Term
| Qualifying child: support |
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Definition
| child cannot provide more than 1/2 of his/her own support (scholarships are not included) |
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Term
| Qualifying child: return status |
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Definition
| may not file a joint return |
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Term
| Qualifying child: citizenship |
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Definition
| U.S. citizen or national or resident of US/Canada/Mexico |
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Term
| Qualifying relative: Gross income |
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Definition
| must be less than personal exemption |
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Term
| Qualifying relative: support |
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Definition
| taxpayer must provide more than 1/2 of the person's total annual support |
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Term
| Qualifying relative: return status |
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Definition
| may not file a joint return |
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Term
| Qualifying relative: citizenship |
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Definition
| US citizen or national or resident of US/Canada/Mexico |
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Term
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Definition
-remain unmarried
-pay > 50% to maintain household
-claim a child as exemption
-child lived in home all year except for temporary absences |
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