If my adult child and grandchild lived with me for more than 6 months, can I claim them as dependents?
You can potentially claim both your child and your grandchild as dependents. You must determine whether each will qualify by considering them separately.
Since your child is an adult (age 24 or older), the only way your child could qualify as your dependent is if the child is your qualifying relative. The child will be your qualifying relative if all of these are true:
The child's gross income for the year is less than $3,800 .
You provided more than 1 / 2 of her support for the entire year.
If your child is your dependent, your child can't claim any dependents of her own, including your grandchild. You, however, might be able to claim your grandchild.
Your grandchild might be your qualifying child if all of these are true:
Your grandchild is under age 19, or under age 24 and a full-time student.
Your grandchild lived with you more than 1 / 2 the year.
Your grandchild didn't provide more than 1 / 2 of his or her own support for the year.
It doesn't matter who supported your grandchild, as long as your grandchild didn't support him or herself.
Your grandchild won't be married filing jointly.
If you meet these tests, and you can claim your child as a dependent, then you can claim your grandchild.
If you can't claim your child as a dependent, your child will be able to claim dependents and can likely claim your grandchild as a dependent. In this situation, it's possible your grandchild is the qualifying child of both you and your child. You both must meet the 4 tests listed above.
If your grandchild qualifies as the qualifying child of both you and your child, then you'll need to consider certain tiebreaker rules. As the parent, your child will have the stronger claim to your grandchild's dependency exemption, but your child doesn't have to claim your grandchild. You can claim your grandchild if your adjusted gross income (AGI) is higher than your child's AGI and your child doesn't claim him.
Keep in mind — you and your child can't split the tax benefits associated with your grandchild, such as the child tax credit or head of household filing status.
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This advice is for general information purposes only and may not apply to you. Every tax situation is different. This is not intended to be legal advice. Taxpayers should consult an H&R Block Tax Professional regarding their individual tax situation.