Who Qualifies as a Dependent?
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The IRS says the person must meet these five requirements to be claimed as a dependent:

1. Member of household/relationship test: Person must be a relative or live in your household all year.
2. Joint return test: Person can't file a joint tax return, except to claim a refund of all tax withheld.
3. Citizenship test: Must be a U.S. citizen, resident or national, or resident of Canada or Mexico.
4. Gross income test: Person must have less than $3,000 gross income (this test does not apply if person is your child and is either under 19 or a fulltime student at least 5 months of the year, and under the age of 24).
5. Support test: You must have provided more than half the person's total support, including food, clothing , shelter, education and medical expenses.