Dependents fall into two categories, a qualifying child or a qualifying relative. In order to claim an adult dependent, they must pass these seven tests:
Dependent Taxpayer Test
Joint Return Test
Citizen or Resident Test
Qualifying Child Test
Member of Household or Relationship
Gross Income Test
Support Test
To find out if you can cut your tax bill by claiming an adult dependent, visit the AARP article, 6 Tax Breaks If You Have an Adult Dependent.
The IRS announced in July of 2023 that they would suspend all unannounced visits to taxpayer’s homes and places of business. This decision was made as part of the new IRS Strategic Operating Plan. IRS Commissioner Danny Werfel was quoted about this change, “We are taking a fresh look at how the IRS operates to better serve taxpayers and the nation, and making this change is a common-sense step,” Werfel said. “Changing this long-standing procedure will increase confidence in our tax administration work and improve overall safety for taxpayers and IRS employees.” Read more about this update HERE.
