Qualifying Relative Dependent

Does this individual qualify as your - or anybody else's - qualifying child (Dependent) e.g. son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant (e.g. grandchild, niece, nephew etc. of any of them ?
Not Sure?

Is this individual related to you OR has lived with you - but not a qualifying child of yours? Furthermore, the qualifying relative doesn't have to live with all year (unlike a non-relative) as a member of your household, the relative could be related to you in one of the following ways: your child, stepchild, or foster child, or a descendant of any of them (e.g. your grandchild) or a legally adopted child, or your r brother, sister, half brother, half sister, stepbrother, or stepsister, or your father, mother, grandparent, or other direct ancestor, but not foster parent, or your stepfather or stepmother, or a niece or nephew e.g. son or daughter of your brother or sister, or a son or daughter of your half brother or half sister, or an uncle e.g. 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. Did this individual live with you all year as a member of your household eg. boyfriend, girlfriend, father/mother of your child etc. (Note: your relationship must not violate local law versus common law.).
Relative vs. Non-Relative?

Was the 2022 income for this individual below $4,400?
Details, Exceptions

Did you provide support for this individual for more than 6 months during 2022?
Details about supporting an Individual

Did this individual file a joint return for 2022 (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid)? Exceptions, Details

Are you filing a married filing joint return and you or your spouse is claimed as a dependent by an other taxpayer?
Details, Exceptions

Does this individual also qualify to be a qualifying relative or dependent of another person? More Details

The custodial parent is the parent with whom the child lived for the greater number of nights during the year. If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart), described earlier, a noncustodial parent can claim the child if the following applies click here.
If somebody claimed a chiled incorrectly e.g in the case of divorced or separated parents (or parents who live apart) learn about the IRS Tie Braker rules. If somebody incorrectly claimed your dependent on a tax return for the given tax year, you can prepare your return(s) on taxpert.com before you download, print and mail them in as you can NOT e-file and claim the dependent. What to do if your dependent has been claimed? Once you submitted your return you will need to contact the IRS about the tie braker rules.