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Who is a Qualifying Person(s) can be claimed as a dependent?

 
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Category : > Income Tax Filing Across The USA
Posted On : Tue Oct 06th,2009

 
Who is a Qualifying Person(s) can be claimed as a dependent?
 

Qualifying Person(s)

 

A qualifying person is:

 

  • A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13.
  • Your disabled spouse who is not physically or mentally able to care for himself or herself.
  • Any disabled person who is not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent subject to certain conditions)
  • Any disabled person who is not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly), could be claimed as a dependent on another taxpayer’s 2008 return.

 

 

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