Probably not.
If you want to claim a dependency exemption for a person, all five of
the following dependency tests must be met:
The member of household or relationship test,
The citizen or resident test,
The joint return test,
The gross income test, and
The support test. However, special rules apply to allow parents to
claim the exemption for a kidnapped child in certain circumstances.
The first test is the member of household or relationship test. To
meet this test, a person must either live with you for the entire year
as a member of your household or be related to you. The Instructions
for Form 1040A and Instructions for Form 1040 list all relatives who
meet the relationship test. Your spouse is never considered your
dependent. A person is not considered a member of your household if,
at any time during the tax year, your relationship with that person
violates local law. If a person was born or died during the year and
was a member of your household during the entire part of the year he
or she was alive, the person meets the member of household test.
The second test is the citizen or resident test. To meet this test, a
person must be a citizen of the United States, resident alien, or a
resident of Canada or Mexico.
The third test is the joint return test. Generally, you are not
allowed to claim a person as a dependent if he or she files a joint
return. However, you may claim a person who filed a joint return
merely to claim a refund of tax. This exception applies if neither the
person nor the person's spouse is required to file a return and no tax
liability would have existed for either the person or the person's
spouse if each had filed a separate return.
The fourth test is the gross income test. Generally, you may not claim
as a dependent a person who had gross income of $3,100 or more for
2004. Gross income is all income in the form of money, goods,
property, or services that is not exempt from tax. There are two
exceptions to the gross income test. If your child is under age 19 at
the end of the year, or is a full?time student under the age of 24 at
the end of the year, the gross income test does not apply.
The fifth test is the support test. To claim someone as your dependent
you generally must provide more than half of that person's total
support during the year. A special rule applies to children of
divorced or separated parents, or to children of parents who have
lived apart at all times during the last six months of the year.
Generally, the custodial parent is treated as the person who provides
more than half of the child's support. The noncustodial parent can
meet this test if the custodial parent releases his or her claim to
the exemption on Form 8332, or by a substantially similar written
statement. Refer to Publication 501, Exemptions, Standard Deduction,
and Filing Information for more information.
Pretty dry stuff to read :(
You can find more detailed information at the irs.gov website. |
