This webinar replay covers one of the more difficult issues on an individual tax return is the determination of whether the person qualifies as a dependent or a qualified relative. The factors that need to be considered are: Marital status, relationship to the dependent, and the amount of support provided. In addition, basic income information such as adjusted gross income and if no person supplied more than half of the potential dependent's support, the terms of any multiple support agreement that may apply. Several examples are included and will assist in determining whether an individual qualifies as a dependent.
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.