Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 24

You may claim the $500 nonrefundable child tax credit for a qualifying dependent. A “qualifying dependent” is a person who is not a qualifying child and who is viewed as a dependent (even though there is no dependency exemption). More specifically, a dependent is a qualifying relative. There are 5 tests for being a qualifying relative, all of which must be met:

1 Relationship test. The person must be your child (including adopted or step); your grandchild or great‐grandchild; in‐law (son, daughter, father, mother, brother, or sister); parent or stepparent; sibling (including step and half); and aunt, uncle, niece, or nephew if related by blood.

2 Gross income test. For 2021, this means having gross income exceeding $4,300.

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

4 Qualifying child test. The person cannot be a qualifying child for you or any other taxpayer.

5 Residency test. The qualifying dependent must be a U.S. citizen, national, or resident of the United States. The person can't be a resident of Canada or Mexico.