Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 19

This is a person who is not a qualifying child and who meets all of the following conditions:

 Relationship test. The person must be either related to you in a stated way (e.g., a child too old to be a qualifying child, grandchild, parent, certain in‐laws, aunt, uncle, niece, or nephew) or a member of your household.

 Support test. You must provide more than half of the person's support for the year.

 Gross income test. The person must have a gross income below a set amount ($4,300 in 2021).