s*******e
发帖数: 1269 | 1 我从报税软件上看下来的。
Requirements for Dependents
Dependents must be either your qualifying child or a qualifying relative.
Here is an overview:
A qualifying child must meet all six of the following conditions:
- Relationship: The person must be your child, foster child, adopted child,
brother, sister, stepbrother, stepsister or a descendent of one of these (
for example, grandchild, niece or nephew.)
- Residence: The person must live in your home for more than half the year.
If he or she is temporarily absent, that still counts as time living in
your home. A temporary absence could be time spent at college or boarding
school, or time away for medical care, military service, or juvenile
detention. Different guidelines apply for children of divorced or separated
parents.
- Age: The person must be age 18 or under at the end of 2012, or a full-
time student age 23 or under. If the person is disabled, there is no age
limit.
- Support: The person cannot provide more than half of his or her own
support.
- Nationality: The person must be a United States citizen; or a resident or
national of the U.S., Canada or Mexico. An adopted child that is not a US
citizen or resident of the US, Canada, or Mexico must live with you for the
entire year.
- Marital status: Generally, a dependent cannot file a joint tax return
with a spouse. The only exception is when the dependent files a joint return
only to get a return of taxes paid (no tax credits received) and, if
separate returns filed, neither dependent nor spouse would have a tax
liability.
Dependents Who Were Born And Or Passed Away in 2012
A dependent who was born or passed away during the year is considered as
having lived with you all year so long as your home was their home when
alive. Stillborn children cannot be claimed.
A qualifying relative must meet all five of the following conditions:
- Relationship: The person must live in your home for the entire year (be a
"member of your household") or be related to you.
- Gross Income: Generally, it must be less than $3,800 (not including
Social Security or welfare.)
- Support: Generally, you must provide more than half the person's support.
Special rules apply for children of divorced or separated parents or
children receiving support from two or more people.
- Marital status: Generally, a dependent cannot file a joint tax return with
a spouse. The only exception is when the dependent files a joint return
only to get a return of taxes paid and, if separate returns filed, neither
dependent or spouse would have a tax liability.
- Nationality: The person must be a United States citizen; or a resident or
national of the U.S., Canada or Mexico. An adopted child that is not a US
citizen or resident of the US, Canada, or Mexico must live with you for the
entire year. | N****g
发帖数: 2829 | 2 "The person must live in your home for the entire year (be a
"member of your household") or be related to you."这条不完整。
http://www.irs.gov/publications/p17/ch03.html#d0e16383
Member of Household or Relationship Test
To meet this test, a person must either:
Live with you all year as a member of your household, or
Be related to you in one of the ways listed under Relatives who do not have
to live with you .
Relatives who do not have to live with you. A person related to you in any
of the following ways does not have to live with you all year as a member
of your household to meet this test.
Your child, stepchild, foster child, or a descendant of any of them (for
example, your grandchild). (A legally adopted child is considered your child
.)
Your brother, sister, half brother, half sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor, but not foster
parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A son or daughter of your half brother or half sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-
law, or sister-in-law.
Any of these relationships that were established by marriage are not ended
by death or divorce. | s*******e
发帖数: 1269 | | N****g
发帖数: 2829 | 4 又看了一下，Turbo Tax里说“live in your home for the entire year (be a
"member of your household") or be related to you”，就是说"or be related to
you"可以不必entire year。所以也是对的，只是没有具体讲哪些算be related to you | D*****r
发帖数: 118 | 5 Look at the last requirement. So you can claim your parents as dependent
only if you have green card from US, Canada, or Mexico or are citizens of
those three countries?
child,
year.
【在 s*******e 的大作中提到】
: 我从报税软件上看下来的。
: Requirements for Dependents
: Dependents must be either your qualifying child or a qualifying relative.
: Here is an overview:
: A qualifying child must meet all six of the following conditions:
: - Relationship: The person must be your child, foster child, adopted child,
: brother, sister, stepbrother, stepsister or a descendent of one of these (
: for example, grandchild, niece or nephew.)
: - Residence: The person must live in your home for more than half the year.
: If he or she is temporarily absent, that still counts as time living in
| D*****r
发帖数: 118 | 6 I found the answer again after reading a couple IRS publications. The
parents ARE resident alien (for tax purpose) if they pass the residence test
. Apparently, I read all those publications before, unfortunately only after
I finished reading them again.
【在 D*****r 的大作中提到】
: Look at the last requirement. So you can claim your parents as dependent
: only if you have green card from US, Canada, or Mexico or are citizens of
: those three countries?
:
: child,
: year.
| C*********u
发帖数: 811 | 7 请问父母退休工资算在$3800里面吗
谢谢
child,
year.
【在 s*******e 的大作中提到】
: 我从报税软件上看下来的。
: Requirements for Dependents
: Dependents must be either your qualifying child or a qualifying relative.
: Here is an overview:
: A qualifying child must meet all six of the following conditions:
: - Relationship: The person must be your child, foster child, adopted child,
: brother, sister, stepbrother, stepsister or a descendent of one of these (
: for example, grandchild, niece or nephew.)
: - Residence: The person must live in your home for more than half the year.
: If he or she is temporarily absent, that still counts as time living in
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