Tax question
I worked fulltime all year 2024. My 33 year old daughter lived with me & never worked also she gave birth to my blood grandson in December 2024. I provided everything all year, shelter in my home, food everything.
She said that I can claim her and/or her newborn as dependents. Can I legally do it?
Answers
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Hi AngelaBlunt, the IRS has a great tool to help you determine whom you may claim as a dependent. It is available at the following link. You can also refer to the Form 1040 instructions for complete rules on who can be claimed as a dependent, as well as a flowchart to better help you determine if a person qualifies as your dependent.
In the meantime, here are some general rules:
A dependent can either be a qualifying child, or a qualifying relative. A qualifying child is a child who meets the following tests:
- Relationship - The child must be your son, daughter, adopted child, stepchild, foster child, brother, sister, half brother, half sister, step brother, step sister, or a descendant of any of them (such as a grandchild, niece, or nephew)
- Age - The child must be under age 19 (under 24 if a student) and younger than you (or your spouse) or permanently and totally disabled
- Residency - The child must have lived with you over half the year
- Support - The child must not have provided more than half his or her own support
- Joint Return - The child must not be filing a joint return (unless the return is only to claim a refund of withheld income tax or estimated tax paid)
Based on your daughter's age, she would probably be considered a qualifying relative. Usually, a qualifying relative can be claimed as a dependent if they lived with you all year, had gross income of less than $5,050 in 2024, and had over half of their support provided by you.
If your grandson was born in 2024, then he meets the age requirements to be considered a qualifying child. He is considered to have lived with you for more than half of 2024 if your home was his home for more than half the time he was alive in 2024.
Just keep in mind that each child can only be claimed as a dependent on one tax return. If your grandson's other parent qualifies to claim the child and claims the child on their tax return, then you cannot claim your grandchild on your tax return.