Page 2 - BI 2018 Benefits Related to Uniform definition of a child

Married Test See the Married Taxpayer - Head
Is the taxpayer married? 1 Yes of Household flowchart
General HOH Tests General Requirements No The taxpayer cannot use HOH.
No
Does the taxpayer furnish more
than half the cost of maintaining a
home for a qualifying individual?

Support Test Yes
Did the individual provide more Yes
than half of their own support?
No
Joint Return Test
Is the individual filing a joint Yes
return? 2
No
Relationship Test
Is the individual the taxpayer’s:
Child under the uniform definition of No Relationship Test
3
a child, or descendant of such No Is the individual the taxpayer’s relative? 5
Sibling, step-sibling, or descendant
of such
Yes
Yes
Qualifying Relative Residency Test
Qualifying Child Residency Test No cannot use HOH. No Did the individual have the same principal
place of abode as the taxpayer for more than
Qualifying Individual Tests for more than half of the year? parent and the taxpayer provides more than
Did the individual have the same
The taxpayer
half of the year?
principal place of abode as the taxpayer
Answer “Yes” if the individual is the taxpayer’s
half the support of the parent’s separate
Yes
household.
Age Test
Was the individual permanently and totally
disabled OR younger than the taxpayer and
one of the following?
Under age 19
Under age 24 and a full-time student for some No Yes
part of each of five months during the year
No
Qualifying Relative Dependent Test
Yes No Can the taxpayer claim the individual as a
dependent? 6
Qualifying Child Dependent Test
If the individual is married, can the taxpayer
claim them as a dependent? 4 Yes
Yes
The taxpayer can use HOH.
Is another taxpayer eligible to No The individual is a qualifying individual
claim this individual as a qualifying for HOH.
child for any tax benefits?
Yes
Tie-
Breaker
Rules
Footnotes:
1. Marital status is determined as of 11:59 p.m., December 31.
2. Answer “No” if a joint return is filed merely as a claim for refund and no tax liability would exist for either spouse on separate returns.
3. A child under the uniform definition of a child is the taxpayer's son, daughter, stepchild, legally adopted child or one lawfully placed with the taxpayer for legal adoption, or
eligible foster child. An eligible foster child is one who is placed with the taxpayer by an authorized placement agency or by a judgment, decree, or other order of any court of
competent jurisdiction.
4. Answer "Yes" if the only reason the taxpayer cannot claim the individual is that the taxpayer can be claimed as a dependent by someone else.
5. Relatives include:
A child under the uniform definition of a child, or a descendant of such
A brother, sister, stepbrother, or stepsister A son or daughter of a brother or sister of the taxpayer (for example, a nephew or a niece)
A father or mother, or an ancestor of either A brother or sister of the father or mother of the taxpayer (for example, an uncle or an aunt)
A stepfather or stepmother A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
6. Answer “No” if the taxpayer can claim the individual as a dependent only because of a multiple support agreement.
C-2 | Appendix C Basic Tax Preparation