Q&A of the Week December 15, 2021

Answer:

A dependent can be a qualifying child who is under age 19 or under age 24 if they are a full-time student. The child must live with you for more than half the year and must not provide more than half of their own support. The child can claim a tax refund but cannot file a joint tax return.

A dependent can be a qualifying relative who shares a specific family relationship or lives with you. You must provide more than half of their support, they must earn very little on their own, and they cannot be claimed as a dependent by anyone else.