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来源: borisg 2024-04-02 08:45:11 [] [博客] [旧帖] [给我悄悄话] 本文已被阅读: 次 (940 bytes)

To qualify as a dependent, you must fall under one of two categories: qualifying child or qualifying relative.

A qualifying child:

  • Is younger than the filer
  • Is younger than 19 (or younger than 24 if they are a full-time student) or permanently and totally disabled
  • Must live with the filer for more than half the year (certain exceptions apply)
  • Does not provide half of their own support

A qualifying relative:

  • Can be any age
  • Must live with the filer for an entire year or pass the IRS Member of Household or Relationship Test
  • Gets more than half of their support from the filer
  • Earns less than $4,300 annually

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谢谢!是不是这两个CATEGORIES 都不符合? -江南江北123- 给 江南江北123 发送悄悄话 (445 bytes) () 04/02/2024 postreply 09:04:31

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