IRS Publication 17 — Your Federal Income Tax (Individuals)
This is the passage the answer relied on, shown in the document's own words. The highlighted text is the exact excerpt quoted — extracted verbatim by the citation system, so it cannot be fabricated.
Open official source at page 97 ↗
“Single or Married filing separately $15,750 Married filing jointly or Qualifying surviving spouse 31,500 Head of household 23,625 * Don't use this chart if you were born before January 2, 1961, are blind, or if someone else can claim you (or your spouse, if filing jointly) as a dependent.”
However, you agree to let your parent claim Kody. This means your parent can claim Kody for head of household filing status and the earned income credit if your parent qualifies for each and if you don’t claim Kody as a qualifying child for the earned income credit. (You can’t claim head of household filing status because your parent paid the entire cost of keeping up the home.) You may be able to claim the earned income credit as a taxpayer without a qualifying child.
Example 2. The facts are the same as in Example 1 , except your AGI is $25,000 and your parent's AGI is $21,000. Your parent can’t claim Kody as a qualifying child for any purpose because your parent’s AGI isn't higher than yours.
Example 3. The facts are the same as in Example 1 , except you and your parent both claim Kody as a qualifying child for the earned income credit. Your parent also claims Kody as a qualifying child for head of household filing status. You, as the child's parent, will be the only one allowed to claim Kody as a qualifying child for the earned income credit. The IRS will disallow your parent's claim to head of household filing status unless your parent has another qualifying child or dependent. Your parent can't claim the earned income credit as a taxpayer without a qualifying child because your parent’s AGI is more than $19,104.
Qualifying Relative Four tests must be met for a person to be your qualifying relative. The four tests are:
1. Not a qualifying child test,
2. Member of household or relationship test,
3. Gross income test, and
4. Support test.
Age. Unlike a qualifying child, a qualifying relative can be any age. There is no age test for a qualifying relative.
Kidnapped child. You may be able to treat a child as your qualifying relative even if the child has been kidnapped. See Pub. 501 for details. Not a Qualifying Child Test A child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer.
Example 1. Your 22-year-old child, who is a student, lives with you and meets all the tests to be your qualifying child. This child isn't your qualifying relative.
Example 2. Your 2-year-old child lives with your parents and meets all the tests to be their qualifying child. This child isn't your qualifying relative.
Example 3. Your 30-year-old child lives with you. This child isn’t a qualifying child because the age test isn’t met. This child may be your qualifying relative if the gross income test and the support test are met.
Example 4. Your 13-year-old grandchild only lived with you for 5 months during the year. Your grandchild isn’t your qualifying child because the residency test isn’t met. Your grandchild may be your qualifying relative if the gross income test and the support test are met.
Child of person not required to file a return.
Excerpt shown from a longer document — use the official source button above to read the complete publication.