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Published byCharlene Stafford Modified over 7 years ago
Birth1921 23< 26 First plan year after turning 26 26+ QHP APTC as a minor, same QHP (if a dependent) (up to 23yo if in higher education) APTC non-minor, different QHP (If ‘qual. relative’ tax dependent but not eligible for same plan) Can remain on parent’s QHP/employer plan (even if child is married and regardless of if in college or not) Medicaid/CHIP – Children (up to 19 or up to 21 if full-time student) Medicaid (Adult) Medicaid (pregnant/ parent/caregiver) Age of the Eligible Child who is also a Tax Dependent of Applicant Program Eligibility APTC non-minor, same QHP (If ‘qual. relative’ dependent & eligible for same plan) * Shaded regions represent special circumstances. Purple shaded regions represent continued eligibility where the beneficiary has a medically recognized continuing disability.
Who Can You Claim As A Tax Dependent According to the IRS, a child can be a dependent of a parent if he or she satisfies the following: – Relationship — is the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these. – Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year. – Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year. There is no age restriction is the child is permanently and totally disabled (as defined by the IRS) at any time during the year. – Support — must provide more than one-half of the costs to support the child – Exclusivity— individual cannot be claimed as a dependent of another parent or relative. According to the IRS, a non-child “relative” can be a dependent if he/she satisfies the following: – Residence/Relationship — 1) The person lives with you as a member of your household for the whole year OR 2) has one of the following relationships to you (whether they live with you or not): your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild); your brother, sister, half brother, half sister, stepbrother, or stepsister; your father, mother, grandparent, or other direct ancestor, but not foster parent; your stepfather or stepmother; a son or daughter of your brother or sister; a son or daughter of your half brother or half sister; a brother or sister of your father or mother; your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Any of these relationships that were established by marriage are not ended by death or divorce. – Support — taxpayer must provide more than half of the costs to support the person (unless joint support agreement (two different taxpayers contributing to care) is in place) – Income— dependent’s gross annual income cannot exceed $3,900 – Exclusivity— individual cannot be claimed as a dependent of another person Source: http://www.irs.gov/publications/p17/ch03.html#en_US_2012_publink1000170967
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