Wondering if you can claim someone as a dependent on your 2012 tax return? To
qualify as a dependent on your tax return an individual must meet the following
three tests:
- Cannot be a dependent of another taxpayer
- Cannot file a married filing jointly tax return
- Must be a citizen of the U.S. or a resident of the U.S., Canada, or
Mexico during the year
Dependents fall into two specific categories: they are either a
qualifying child or a qualifying relative. While both types of dependents are
eligible for a $3,800 exemption, the qualifying child dependent is the only one
eligible for the Child Tax Credit, Additional Child Tax Credit and Earned
Income Tax Credit.