Clarifying who is a dependent

Published April 6, 2007 4:00am ET



Q Who exactly counts as a dependent?

A People often get confused as to who can qualify as a dependent, said Connie Kurtz, an enrolled agent, meaning she was tested and certified on her tax knowledge by the IRS.

Even if a child turns 18, parents need to know that the child can still qualify as a dependent ? and dependents aren’t always children.

Any member of your household who has lived with you for an entire year may count, as long as you provided (read: paid for) more than half that person?s support, Kurtz said.

The confusion is why taxpayers should make sure to talk to their tax preparers for clarification, and make sure to bring the Social Security numbers of any potential dependents.