What are the dependency tests?
A. Anyone you want to claim as your dependent must meet all of the following dependency tests: Relationship. Your dependent must have a certain family relationship to you or to your spouse, OR be a member of your household for the entire year. Your dependent doesn’t have to be both related to you and live with you the entire year. No joint tax return. If your dependent is married, except in certain circumstances, your dependent and his or her spouse may not file a joint income tax return. Citizen or resident. Your dependent must be a citizen or resident of the U. S., Canada, or Mexico. This test rules out foreign exchange students who, although they may reside in your household for the required length of time, normally do not receive full resident tax status. Income. Except for dependent children under 19, or a dependent child who is a full-time student under the age of 24, your dependent’s income must be less than the amount allowed for a dependency deduction. In 2003, this amount is
