Who can be claimed as a dependent?

Answer by  cgroverla (516)

A qualifying child dependent must be closely related to you, under age 19 (or 24 if a student), live with you for more than six months, and not support himself. A qualifying relative dependents must be related to you closer than a cousin, or live with you all year, have income less than $3,500, and be supported by you.

Answer by  TaxTipper (13)

A child or relative that you have cared for that has not been claimed on someone else's return. There are qualifying tests including age, relation, and residency.