Client Resource Center

Practical answers for your questions

42 N 2nd St • Council Bluffs, IA 51503
Phone: (712) 322-8734

Who can I claim as a dependent?

Question: Who can I claim as my dependent?

Answer: You must generally pass five tests in order to claim someone as a dependent, including;

   1. the member of household/relationship test,  

   2. the support test, 

   3. the gross income test, 

   4. the joint return test, and 

   5. the citizenship test.  

The rules are complicated.  Also, just because you can claim someone as your dependent, you may not find it beneficial to do so.  This determination is not for the uninformed. Please call for help and clarification of the tax rules!