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▷ ▶ AC425 Dependents SelectSmart.com free Business flowcharts and decision trees.
A SelectSmart.com Flowchart by jaeger. See jaeger's 4me blog page.
Viewed 132 times. Created February 2014.
This SelectSmart.com Business flowchart, a free online decision tool is a creation of jaeger and for amusement purposes only. The implicit and explicit opinions expressed here are the author's. SelectSmart.com does not necessarily agree.
BusinessAC425 Dependents
By jaeger
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Decide if an individual is a qualifying child or a qualifying relative which would make the individual a dependent

               
Qualifying Child: RELATIONSHIP Is the individual your child (including adopted or foster), sibling, half or step sibling, or descendant of any of these (grandchild, nephew, niece)?
YES
ABODE Did the individual live with you > 1/2 year (ignoring temporary absences)?
YES
AGE Is this individual older than the TP who wishes to claim him or her as a dependent?
NO
AGE Is this individual < 19 years or < 24 year + full-time student (any part of 5 months + attending full-time)?
YES
SUPPORT Did the TP provide > 1/2 support for this individual (including multiple-support agreement)?

NO

NO

NO

YES



NO

YES

YES
This individual is not a qualifying child. Determine if this individual is a qualifying relative.
This individual is not a qualifying child. Determine if this individual is a qualifying relative.
This individual is not a qualifying child. Determine if this individual is a qualifying relative.
NO
Is this individual your disabled child? "If yes" the test above doesn't apply; continue with the remaining tests.
Is this individual a US citizen, US resident, or resident of Canada or Mexico?








NO

YES
Qualifying Relative RELATIONSHIP Is the individual your child (including adopted or foster), sibling, half or step sibling, or descendant of any of these (grandchild, nephew, niece)?
NO
RELATIONSHIP Is the individual a lineal ascendant (parent or grandparent), a collateral ascendant (uncle or aunt)?
NO
RELATIONSHIP Is (or was) the individual an in-law, or an unrelated person who lived with TP all year (not violating local law & not spouse for some part of year)?
NO
This individual is not a dependent. STOP
YES
Did the individual file a joint tax return with spouse? (Ignore filing only to claim refund, not required to file, or no tax liability for either spouse if MFS)

YES

YES



YES


NO


NO
GROSS INCOME Does this individual have gross income < $3,900 for 2013? Ignore tax-free (scholarships, tax-exempt income, Social Security); room & board scholarship = gross income
NO
This individual is not a dependent STOP
GROSS INCOME Does this individual have gross income < $3,900 for 2013? Ignore income not subject to tax (scholarships, tax-exempt income); room & board scholarship = gross income
NO
This individual is not a dependent STOP
This individual is a dependent. STOP Check to see if this qualifies unmarried TP for head of household filing status

YES




YES


YES


SUPPORT Does the TP provide > 1/2 support of individual (including multiple support agreement)? Ignore individual's income not spent on his or her own support.
NO
This individual is not a dependent STOP
SUPPORT Does the TP provide > 1/2 support of individual (including multiple support agreement)? Ignore individual's income not spent on his or her own support.
NO
This individual is not a dependent STOP
 

YES

YES

NO


YES




Is this individual a US citizen, US resident, or resident of Canada or Mexico?
NO
This individual is not a dependent STOP
Is this individual a US citizen, US resident, or resident of Canada or Mexico?
NO
This individual is not a dependent STOP
This individual is a dependent. STOP Check to see if this qualifies unmarried TP for head of household filing status

YES

YES

NO


YES

YES



Did the individual file a joint tax return with spouse? (Ignore filing only to claim refund, not required to file, or no tax liability for either spouse if MFS)
NO
This individual is a dependent. STOP Check to see if this qualifies unmarried TP for head of household filing status
Did the individual file a joint tax return with spouse? (Ignore filing only to claim refund, not required to file, or no tax liability for either spouse if MFS)
NO
This individual is a dependent. STOP Check to see if this qualifies unmarried TP for head of household filing status