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Handles itemized deductions, dependents,
investments and retirement income
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Do you have an extended family member, foster child, or other person whose expenses you pay? You may be eligible to claim this person as a dependent on your federal income tax return, if you meet all five of the IRS tests (the member-of-household or relationship test, the citizenship test, the joint return test, the gross income test, and the support test).
The worksheet provided may be used to determine whether you meet the support test with respect to a particular individual. Generally this requires that you have provided at least half of the support for the individual during the tax year. Do not file this worksheet with your income tax return, but do keep it in your records.
The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.
Adobe Acrobat Reader is available, without charge, at the Adobe website.
For more information, see our discussion of the support test.
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