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What are the Tiebreaker rules?
- One person is the parent - parent wins
- Both are parent - one with longer residence
- Both are parents same time period - parent with higher AGI
- None are parent - person with higher AGI
What are the dependency requirements?
- Age - under 19 or under 24 in school (5mths of year); disabled
- Support -not more than 0.5 of their own support; not inc. scholarships
What is a Qualifying Relative?
- Meet tests:
- Relationship lineal ascendants (parents) collateral ascendants (aunts), certain in-laws (son, father,brother); anyone who lives all year
- Gross Income - not more than exemption amount
- Support - TP must provide > 50% of support (excludes multiple support aggreements, children of divorced parents)
What is a Multiple Support Agreement?
Allows one member of a group providing > 50% of support to claim individual even though no one person provides > 50% support
Eligible parties must provide > 10% of supportEach eligible party must meet all other dependency requirements
Example - Allows children of elderly parent to claim exemption for parent when none individually meets the 50% support test
What are the 2 additional requirements to be a dependent in addition to the QC/QR requirements?
- The joint return (Filing solely for refund of tax withheld No tax liability exists for either spouse Neither spouse required to file return)
- The citizenship or residency tests (US citizen, or resident of US, Canada, Mexico)