The Income Tax Return 

Incorrect:

A person can be claimed as a dependent if he or she is a qualifying child or qualifying relative and meets the following three tests.

1. Dependent taxpayer test. The taxpayer cannot claim anyone else as a dependent if the taxpayer can be claimed as a dependent by another person.
2. Joint Return Test. A taxpayer is not allowed an exemption for a dependent if he or she files a joint return. Exception: The dependent filed a joint return merely as a claim for refund and no tax liability would exist for either spouse on separate returns.
3. Citizen or Resident Test. To meet this test, the person must be a U.S. citizen or resident, or a resident of Canada or Mexico, for some part of the calendar year.

Qualifying Child. The following are the five tests that must be met for a child to be a qualifying child.

1. Relationship Test. To meet this test, a child must be:
1. A son, daughter, stepchild, eligible foster child, or a descendant (e.g., grandchild) of any of them, or
2. A brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (e.g., niece or nephew) of any of them.
2. Age Test. To meet this test, a child must be:
1. Under age 19 at the end of the year,
2. A full-time student under age 24 at the end of the year, or
3. Permanently and totally disabled at any time during the year, regardless of age.
3. Residency Test. To meet this test, a child must have lived with the taxpayer for more than half of the year. There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. A child is considered to have lived with the taxpayer during periods of time when either the taxpayer or child or both, are temporarily absent due to special circumstances such as illness, education, business, vacation, or military service.
4. Support Test. To meet this test, the child cannot have provided more than half of his or her own support for the year.
5. Joint Return Test. To meet this test, the child cannot file a joint return for the year. Exception. The joint return test does not apply if the child and his or her spouse file a joint return merely as a claim for refund.