Can you claim a dependent that files taxes?

Answer 1

You may claim a dependency exemption for each qualifying child or qualifying relative. If you are the dependent of another taxpayer, you cannot claim any other person as a dependent.

The qualifying child or relative must be a citizen, resident alien or national of the United States, or a resident of Canada or Mexico. An exception may apply for an adopted child that is not a citizen, national or resident alien.

The qualifying child or relative must not file a joint tax return, unless all the following are true:

• The sole purpose of filing the joint return is to claim a refund.

• No return needs to be filed except to claim a refund.

• The return has no tax liability.

The Dependent must file taxes if all of his or her income is earned income and is above certain amounts. And some dependents may have to file a return even if their income is below the amount that would normally require them to file.

The information below explains whether a dependent must file a 2010 return.

Single dependents - Were you either age 65 or older or blind?

No. You must file a return if any of the following apply:

1. Your unearned income was more than $950.

2. Your earned income was more than $5,700.

3. Your gross income was more than the larger of:

a. $950 or,

b. Your earned income (up to $5,400) plus $300.

Were you either age 65 or older or blind? Yes.

You must file a return if any of the following apply:

1. Your unearned income was more than $2,350 ($3,750 if 65 or older and blind).

2. Your earned income was more than $7,100 ($8,500 if 65 or older and blind).

3. Your gross income was more than the larger of:

a. $2,350 ($3,750 if 65 or older and blind), or

b. Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older and blind).