Generally, only one taxpayer may claim any one person as a dependent on a tax return (except, of course, in the case of a married couple filing jointly). If you file your tax return and someone else has already claimed your dependent, then the IRS will apply the tiebreaker rules – see details below.

Can I claim my sister as a dependent if she is in college?

IRS Rules for Claiming a College Student as a Dependent RELATIONSHIP: The student must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of these categories (e.g., a grandchild or niece).

Can You claim your sister’s child as a dependent?

You can claim your sister’s child if you can claim your sister as a dependent and the child meets these tests: The child is one of these: Under age 19 The child lived with you more than half of the year. The child didn’t provide more than half of his or her own support for the year.

What are the rules for claiming a dependent on your tax return?

a bigger Additional Child Tax Credit (up to $1,400 per qualifying child) as well as a new Credit for Other Dependents, which is worth up to $500 per qualifying dependent (not to be confused with the Child and Dependent Care Credit) Dependent rules also apply to other benefits: such as the Earned Income Tax Credit.

What happens when two people claim the same dependent?

This might happen when two or more taxpayers jointly support their aging parent. They must collectively still pay for more than half of that dependent’s support, and the person claiming the dependent must personally contribute more than 10%.

Can a sister file a joint tax return?

If you file a joint return, your spouse also can’t be claimed as someone else’s dependent. Second, your sister’s child can’t be married and filing a joint return unless the return is filed only to reclaim taxes withheld.