Dependents

AARP Qualifying Child or Relative Resource Tool

NTTC 4012 – Tab C

NTTC 4491 – Section 6

• Qualifying child
• Includes permanently and totally disabled adult

​

• Qualifying relative
• Includes qualifying non-relative

Two Types of Dependents

Requirements for all dependents

• Taxpayer is not a dependent of another Taxpayer
• Dependent filing MFJ return only for refund of withholding
• Dependent must be one of the following
• a U.S. Citizen or U.S. national
• a U.S. resident alien
• a resident of Canada or Mexico
• Dependent must have an SSN or ITIN

Dependents

Tests to be a Qualifying Child

(AARP “Qualifying Child or Relative Resource Tool” and NTTC 4012 page C3)

1. Relationship test
• Biological/adopted/step/foster child
• Siblings (Brother/Sister)
• Descendants of above

Dependents: Qualifying Child

Tests to be a Qualifying Child (continued)

2. Age Test: Meet one of following tests
• Under 19 and younger than taxpayer or spouse
• A full-time student under 24 and younger than taxpayer or spouse
• Any age if permanently and totally disabled
3. Residency test: Lived with taxpayer >50% of year
4. Support test: Child provides <50% of own support

Dependents: Qualifying Child

Tiebreaker rules when more than one taxpayer meets criteria for claiming child

• If only one taxpayer is the parent, parent wins
• If both parents want to claim child, custodial parent wins
• If child is in custody of both parents the same amount of time, parent with higher AGI wins
• If none is parent, taxpayer with highest AGI wins
• Taxpayer’s AGI must be higher than any parent that could claim the child

Dependents: Qualifying Child

Qualifying Relative (AARP “Qualifying Child or Relative Resource Tool” and NTTC 4012 page C3)

1. Cannot be a Qualifying Child of any taxpayer
2. Relationship test (includes parents, but does not include cousins)
3. Gross Taxable Income test (<$5,200 for TY 2025)
• Most Social Security is not considered taxable income
4. Support test: Taxpayer provides >50% support

Dependents: Qualifying Relative

Qualifying Relative (continued)

5. No Residency test:
• But a relative who lived with taxpayer more that half the year can qualify taxpayer for head of household filing status
• Parents are an exception and do not have to live with taxpayer to allow head of household filing status
6. No age test

Dependents: Qualifying Relative

1. Residency test: Lived with taxpayer all 12 months
2. Gross Taxable Income test (<$5,200 for TY 2025)
3. Support test: Taxpayer provides >50% support
4. No relationship or age test
5. This type of “qualifying relative” has different requirements and tax benefits

“Qualifying Relative” who is NOT a Relative

Custodial parents signs Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent)

• This allows non-custodial parent to claim child tax credit or credit for other dependents, education credits, premium tax credits
• Only custodial parent is allowed to file head of household, claim EIC or claim child/dependent care credit (CDC)

Dependents: Special Situations

Form 2120 Multiple Support Agreements

• Applies to qualifying relatives only
• When multiple individuals who each provide at least 10% support
• Together provide over 50% support
• Individuals agree who may claim dependent
• Such a dependent is not qualifying person for HoH

​

Dependents: Special Situations

Filing Requirements and Filing Status

AARP Qualifying Child or Relative Resource Tool

​

Who Must/Should File: NTTC 4012 – Tab A

​

Filing Status: NTTC 4012 Tab B (pages B‐13 to B‐18)

NTTC 4491 Section 4

​

Use Charts A, B C, and D in NTTC 4012 (pages A-3 to A-6)

To determine who must file a tax return the following information is needed:

• Taxpayer Filing Status
• Taxpayer Age
• Gross Income
• Is taxpayer a dependent of another taxpayer?

Who Must File?

Some taxpayers who are not required to file a tax return should file a tax return to get a refund

See Chart D in NTTC 4012 (page A-6)

Examples:

• You had income tax withheld or paid estimated tax payments
• You are eligible for earned income credit and/or refundable child tax credit

Who Should File?

Married Filing Jointly (MFJ)

• Married as of December 31, 2025
• Common‐law Marriage in Texas
• Can file MFJ if spouse became deceased in 2025 and taxpayer has not remarried

Single

• Never married, divorced
• Widow(er)

Filing Status

Qualifying Surviving Spouse (formerly Qualifying Widow(er))

• Widowed in 2023 or 2024
• With qualifying dependent (must be child or step-child)
• Paid more than 50% of the cost of keeping up a home

Head of Household (HoH)

• Single person with qualifying dependent (use table in NTTC 4012 on page B-15 to determine who is a qualifying dependent)
• Paid more than 50% of the cost of keeping up a home

Filing Status (Continued)

Head of Household (HoH): Special Case

• Married person who has not lived with spouse the last 6 months of the year
• Has a qualifying dependent (restricted to child, step-child or foster-child)
• Has paid more than 50% of expenses for maintaining a home
• The IRS views taxpayer as “Considered Single” and they can file Head of Household

Filing Status (Continued)

Married Filing Separately (MFS)

• Generally a less desired filing status due to loss of some credits
• Texas is community property state; requires form 8958 – allocation of income
• In Texas, AARP requires that taxpayer filing MFS must not have lived with spouse for entire year or return is out of scope
• Spouse’s Name and SSN must be entered on return
• If SSN unknown enter SSN as 111-00-1111 in TaxSlayer

​

Filing Status (Continued)

Use AARP Tax Aide “Qualifying Child or Relative Resource Tool” page 8:

“Determination of Filing Status – Decision Tree”

This chart is also shown in NTTC 4012 page B-13

​

Determining Filing Status

Filing Status Decision Tree