Other Depdendent

[sharpcougar]

Question on dependents. Does anyone has a chart that can help me in who qualifies and who doesn't?

I have a taxpayer that their daughter lives with them. She made $30k in 2022 and her mom pays for all expenses. Obviously her income is greater than $4,000 so she does not qualify under dependent. Does she qualify under other dependent? Hoping for a small flow chart that can help me. Daughter is 19 and does not go to college.

Thanks.

[Just-Lisa-Now-]

Under 24 and a fulltime student, the income limit doesn't apply, so that doesn't immediately disqualify her from being a dependent child.   Is the student paying for more than 50% of her own support?

[sharpcougar]

She is not a student :).

[sjrcpa]

The 1040 instructions have charts for this.

[Just-Lisa-Now-]

ok, if shes not a student and she made over the $4400 shes not a dependent.

[sharpcougar]

Are there any conditions that apply that would make her qualify as other dependent? Can the mom claim head of household? The daughter does live with Mom and mom pays for everything.

[Just-Lisa-Now-]

only if she was a fulltime student, otherwise nope.

[sharpcougar]

Thank you Lisa!

[taxes96786]

Have you done any research?

[abctax55]

Research like reading Pub 17?

[abctax55]

@sharpcougar 

CFS TaxTools has some great flowcharts for these situations (taxtools dot com)

The software is immediately downloadable; it's a great company to work with.

[dkh]

[ljr]

Thompson reuters has reference books : get the 1040 quickfinder handbook 

has charts 

[qbteachmt]

"Does anyone has a chart that can help me in who qualifies and who doesn't?"

You mean, like, perhaps, the IRS? They have a list of Wizards that are interactive. Hence, ITA = Interactive Tax Assistant. You might want to Bookmark this site:

https://www.irs.gov/help/ita