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...
General Requirements for Dependents 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 ...
income abroad. You or your dependent should typically receive the 1098-T form by January 31. When you prepare your return on eFile.com, you will be able to enter the information right from your 1098-T and we will generate the forms necessary to claim either education credit on your tax ...
503Child and Dependent Care ExpensesPublication 503 explains the tests a taxpayer must meet to claim thecredit for child and dependent care expenses. It explains how to figure and claim the credit. It also discusses some of the employment tax rules for household employers. ...