Form 944 Pr Amended 2011-2023

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...