Figure A. Can You Claim an Exemption for a Dependent? Summary: This flowchart is used to determine if a taxpayer can claim an exemption for a dependent.Start. This is the starting of the flowchart.Decision (1). Was the person either a member of your household for the entire tax year or related to you? (See Member of Household or Relationship
Test.)
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IF Yes Continue To Decision (2)
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IF No Continue To Process (a)
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Decision (2). Was the person a United States citizen or resident, or a resident of Canada or Mexico, for any part of the tax year?Footnote
1: If the person was your legally adopted child and lived in your home as a member of your household for the entire tax year,
answer
yes to this question.
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IF Yes Continue To Decision (3)
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IF No Continue To Process (a)
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Decision (3). Did the person file a joint return for the year?Footnote 2: If neither the person nor the person's spouse is required to file
a return, but they file a joint return only to claim a refund of
tax withheld, answer no to this question.
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IF Yes Continue To Process (a)
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IF No Continue To Decision (4)
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Decision (4). Did you provide more than half the person's total support for the year? (If you are a divorced or separated parent of the
person, see Support
Test for Child of Divorced or Separated Parents.)Footnote 3: Answer yes to this question if you meet the multiple support
requirements under Multiple Support Agreement.
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IF Yes Continue To Decision (5)
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IF No Continue To Process (a)
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Process (a). You cannot claim an exemption for this person.
Decision (5). Did the person have gross income of $3,100 or more during the tax year?Footnote 4: Gross income for this purpose does not
include income received by a permanently disabled individual at a sheltered workshop. (See
Disabled dependents.)
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IF Yes Continue To Decision (6)
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IF No Continue To Process (b)
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Decision (6). Was the person your child?
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IF Yes Continue To Decision (7)
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IF No Continue To Process (a)
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Decision (7). Was your child under 19 at the end of the year?
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IF Yes Continue To Process (b)
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IF No Continue To Decision (8)
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Decision (8). Was your child under 24 at the end of the year and a full-time student for some part of each of five months during the year?
(See Student
under age 24.)
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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Process (b). You can claim an exemption for this person.Footnote 5: If your adjusted gross income is more the $107,025, see Table 6, Deduction
for Exemption Worksheet.
End. This is the ending of the flowchart.
