The Moment of Truth
Now that you've established that your child is either a qualifying child or a qualifying relative, the remaining three tests are actually pretty easy:
- The dependent taxpayer test: If you (or your spouse, if filing jointly) could be claimed as a dependent by any other person, you cannot claim anyone else as a dependent -- even your qualifying relatives or qualifying children. (Of course, the good news is that if someone else can claim you as a dependent, you can do to them what your adult children are doing to you. Be considerate and pick up your wet towels off the floor, won't you?)
- The joint return test: If your child files a joint return with someone else, you may not claim your child as a dependent, unless the joint return is filed only to claim a refund.
- The citizen or resident test: You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. (There are exceptions for certain adopted children.)
So provided that your child is a qualifying child or qualifying relative, you and your spouse are not the dependents of anyone else, your adult child is not filing a joint return, and your child meets the citizenship requirements listed above, the answer is yes, you can claim your adult child as a dependent on your tax return.
- Brackey, Harriet Johnson. "Tax Q&A: Can I claim my adult son as a dependent?" Sun Sentinel. Feb. 3, 2010. (May 16, 2011)http://articles.sun-sentinel.com/2010-02-03/business/fl-tax-qa-020310-20100202_1_tax-q-a-claim-health-care
- Godofsky, Jessica. "Unfulfilled Expectations: Recent College Graduates Struggle in a Troubled Economy." Rutgers University. May 2011. (May 22, 2011) http://www.heldrich.rutgers.edu/sites/default/files/content/Work_Trends_May_2011.pdf
- Internal Revenue Service. "Important Tax Law Changes for 2010." Feb. 14, 2011. (May 16, 2011)http://www.irs.gov/newsroom/article/0,,id=120227,00.html
- Internal Revenue Service Publication 501. "Exemptions for Dependents." (May 16, 2011)http://www.irs.gov/publications/p501/ar02.html#en_US_2010_publink1000220868
- Internal Revenue Service Publication 501. "Qualifying Child." (May 16, 2011)http://www.irs.gov/publications/p501/ar02.html#en_US_2010_publink1000220886
- Saenz, George. "Claiming an Adult Dependent." Bankrate.com. March 4, 2004. (May 14, 2011)http://www.bankrate.com/brm/itax/tax_adviser/20040304a1.asp
- Shellenbarger, Sue. "Cost of Raising a Child Ticks Up." The Wall Street Journal. June 10, 2010. (May 21, 2011) http://blogs.wsj.com/juggle/2010/06/10/cost-of-raising-a-child-ticks-up/
- Twentysomething, Inc. "In the News." (May 13, 2011) http://www.twentysomething.com/inthenews.html
- U.S. Department of Agriculture. " Expenditures on Children by Families, 2009." (May 22, 2011) http://www.cnpp.usda.gov/Publications/CRC/crc2009.pdf