How to Claim Adults As Dependents on Income Tax Returns
- 1). Review the criteria established by the Internal Revenue Service to verify that you are able to claim the individual as a dependent. The adult must be a qualifying relative, have less than $3,650 in gross income for the year and you must have provided more than one-half of the individual's support during the year. All three criteria must be met.
- 2). Perform the tests necessary to determine if the individual is a qualifying relative. The individual must not be a qualifying child for another taxpayer on another tax return. The individual must either live with you or be an individual the IRS says does not have to live with you. Individuals that do not have to live with you include your parents, grandparents, brother or sister, stepbrother or stepsister, brother or sister of your parents, or in-law relations for any of the previously mentioned individuals.
- 3). Report the individual's name and Social Security number in section 6c of Form 1040. In column 3, report the individual's relationship to you. Do not check the box in column 4, since by definition adults do not qualify for the child tax credit. Calculate the total number of exemptions claimed for yourself, your spouse and all dependents, and enter the result on line 6d.
- 4). Calculate the dollar value of exemptions. Multiply the total number of exemptions entered on line 6d by $3,650. Enter the value on line 42 of Form 1040.