Yes as long as you and the child meet all of the rules that have to met that would allow you to claim the qualifying child as a dependent exemption on your 1040 federal income tax return.
The QC dependent will have to file the QC own 1040 federal income tax return and will NOT be able to claim the exemption amount of 3650 for the QC on the QC own income tax return. Be sure that the QC checks the box on the 1040 income tax return to indicate that the QC is being claimed as a dependent on another taxpayer income tax return.
For all of the rules go to the IRS.gov website and use the search box for PUBLICATION 17 go to chapter 3. Personal Exemptions and Dependents
Qualifying Child
There are six tests that must be met for a child to be your qualifying child.
The six tests are
1 Relationship
2 Age
3 Residency
4 Support
5 Joint return, and
6 Special test for qualifying child of more than one person.
These tests are explained next.
Table 3-1 Overview of the Rules for Claiming an Exemption for a Dependent
Copyright © 2026 eLLeNow.com All Rights Reserved.