IRS rules prohibit parents from effectively "splitting" a dependent. Only one of them can claim a child as a dependent per year. Some parents with multiple children do "divide" them at tax time, however, with one parent claiming one child and the other parent claiming the other, and this...
This is followed by the section where you must state whether anyone else can claim your or your spouse as a dependent, and it's where you check the appropriate box to indicate that you were born before Jan. 2, 1958. The next section asks you toidentify any dependentsyou're claiming by...
Some IRS dependent rules apply to all individuals. Video of the Day You must be a citizen or resident alien of the United States, a U.S. national or a resident of Canada or Mexico for someone to claim you. No other taxpayer can claim you on his tax return. If you are married, you...
To be able to claim the American Opportunity Tax Credit or the Lifetime Learning Credit (LLC), you must have received the Form 1098-T, Tuition Statement, for you or your dependent from aneither in the U.S. or abroad - see details onU.S. citizens earning income abroad. You or your de...