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Video instructions and help with filling out and completing Form 944 Pr Amended

Instructions and Help about Form 944 Pr Amended

Hi everyone I've created this quick video in an attempt to clear up the IRS rules for claiming a dependent on your United States federal income tax return if you're wondering whether you can claim a person in your life as a dependent you might feel a bit lost with all the rules however for most people it boils down to a few simple questions which I present here note that you can also use this flow chart to determine if you can be claimed as a dependent by someone else such as your parent just answer these questions from their perspective about yourself now if you're trying to determine if you can claim a person as a dependent first come to simple questions the joint return tests and the citizen or resident test in order to claim someone is dependent that person cannot be married and filing a joint return with a spouse now they may be married in filing a single return and that's okay but they cannot be filing a joint return with a spouse next the person you claim as a dependent has to be a US citizen resident alien national or resident of Canada or Mexico then come the two main questions that usually trip people up is the person a qualifying child if not they could still be a dependent if they are a qualifying relative if one of those two is true you go under the last test and they can be claimed as a dependent if they are not a qualifying child or qualifying relatives they cannot be claimed as a dependent the last test as long as they're a qualifying child or relative as the dependent taxpayer tests you just have to confirm that you yourself cannot be claimed as a dependent on anyone else's tax return in order to claim a dependent of your own all right so now all we have to do is get into a little bit more details on what it means to be a qualifying child or quality' qualifying relative in order to be a qualifying child the person must be your child stepchild sibling half sibling step sibling or descendant of one of those for example a grandchild next the person must be 18 or younger at the end of the year on December 31st however if they're a student they're allowed to be up to 23 if they turn 24 in the year of the tax return they do not pass the age test next is the residency tests the person must have lived with you for more than half the year although there are excuses for temporary absences such as education military service and things like that and finally the support test the person must not have provided more than half of his/her own support for the year if you can answer yes for all these questions the individual passes and his determine sidered a qualifying child as long as you're not a dependent taxpayer you can claim them however if the individual fails any one of these tests you may still be able to claim them as a dependent if they are qualifying relative however the term qualifying relative is confusing because they don't actually have to be your relative the first test is the member of household or relationship test the person must live with you for the whole year as a member of your household or be your child stepchild foster child grandchild sibling half sibling step-sibling parent grandparent step parent niece nephew uncle aunt child in-law sibling in law or parent in law so you'll note that as long as a person lives with you for the whole year as a member of your household they may be a qualifying relative even if they are not one of these listed relations however the one that's going to trip up most people is the person must have a growth income less than three thousand nine hundred and fifty and this was for tax year 2022 the numbers may change slightly in future years but still the person must make very little money in order to be considered a qualifying relative third the individual must have more than half of their total support provided by you if all three of these tests are passed and you are not a dependent on anybody else's tax return then you can claim this individual as a dependent so that's really all there is to it of course there are a lot of caveats and the IRS spells out all these special cases in their documentation such as publication 501 foster children kidnap children death of a child shared custody all these sorts of things you have any of these special cases you should refer directly to the IRS literature however for most people this flowchart will be adequate to determine whether someone can be claimed as a dependent so that's it I hopefully this video helped clear up some of the confusing rules about how to clean someone is it dependent on your tax return.

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