Feb 19, 2019 · This interview will help you determine whom you may claim as a dependent. Marital status, relationship to the dependent, and the amount of support provided. Basic income information such as your adjusted gross income. If no person supplied more than half of the potential dependent's support, the terms of any multiple support agreement you may have.
A taxpayer’s dependents don’t necessarily have to be children. You can claim certain adults as dependents, too, subject to a lot of rules.
Qualifying Dependent Adults. You have to provide more than 50 percent of the person's support to claim an adult dependent. Dependent adults can't have more than $3,950 in income as of 2014. To qualify, a dependent must be an American citizen or meet other resident requirements outlined in .