Taxpayer’s Name:_____________________________

Complete a separate worksheet for each person the taxpayer (T/P) is trying to establish as a dependent. The person must be either a “Qualifying Child” or a “Qualifying Relative” to be a dependent. Refer to Notes for definitions and exceptions and additional instructions.

PART I – QUALIFYING CHILD - Answer the following questions to determine if the T/P has a qualifying child who is a dependent:

1. If any of the following individuals lived with the T/P for more than half of 2024(1), (6), check the applicable box:
        a. o Son, daughter, or stepchild
        b. o Foster child placed with the T/P by an authorized placement agency or by judgment, decree, or other court order.
        c. o Brother, sister, stepbrother, or stepsister.
        d. o Descendant of any of those listed in a, b, or c above.
        e. If 1a, 1b, 1c, or 1d is checked, enter the individual’s name, and continue: _________________________________________

2. Is the individual named on 1e, younger than the taxpayer? o Yes (continue to item 3)  o No – not a qualifying child, but complete Part II to see if the individual is a “qualifying relative”

3. The individual named on line 1e was:
       a. o Under age 19 at the end of 2024, or
       b. o Under age 24 at the end of 2024 and a student (2), or
       c. o Any age and permanently and totally disabled (3).
If box 3a, 3b or 3c was marked, the individual is a “qualifying child” – continue. If none of the item 3 boxes were checked, the individual cannot be a “qualifying child” – do not complete the rest of Part I (but complete PART II to see if the individual can be a “qualifying relative”).

4. Did the individual named on line 1e provide over half of his or her own support in 2024?
          o Yes - this person cannot be the T/P’s dependent
          o No - this individual is a qualifying child (4); continue to item 5 (to determine if the T/P can claim the qualifying child as a dependent).

5. Was the child a U.S. citizen, U.S. National or a resident of the U.S., Canada, or Mexico? (Or if the T/P is a U.S. citizen or U.S.
National and the child is adopted, did the adopted child live with the T/P all year as a member of the T/P’s household?)
          o Yes – continue           o No – does not qualify as a dependent

6. Was the child married (5)?
          oYes – does not qualify as a dependent (but see Notes before answering)      oNo – continue

7. Can T/P (or spouse if filing married joint) be claimed as a dependent on someone else’s 2024 return?
         o Yes – child does not qualify as a dependent      o No – child qualifies as a dependent

PART II – QUALIFYING RELATIVE - Answer the following questions to determine if the T/P has a qualifying relative who is a dependent (someone other than the qualifying child from PART I).

8. The individual is the T/P’s:
       a. o Son, daughter, stepchild, foster child (defined the same as at 1b) or descendant of any of these.
       b. o Brother, sister, son, or daughter of either (i.e., T/P’s nephew or niece).
       c. o Father, mother, ancestor, or sibling of either (i.e., grandparent, aunt, or uncle).
       d. o Stepbrother, -sister, -father, -mother; son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-     law.
       e. o Any other person (non-spouse) who lived all year as a member of T/P’s household if the relationship doesn’t violate local law.
       f. If 8a, 8b, 8c, 8d or 8e is checked, enter individual’s name, and continue: ___________________________________________

9. Did the person named on 8f have gross income less than $5,000 in 2024?
           o No – stop – not qualified    o Yes – continue

10. Did the T/P provide over half of the support in 2024 for the individual named on line 8f?
           o No – stop – not qualified    o Yes – continue

11. Was the person named in line 8f a U.S. citizen, U.S. National or a resident of the U.S., Canada, or Mexico?
           o No – stop – not qualified    o Yes – continue

12. Was the person named on line 8f married5?
          o Yes (but see Notes before answering) . o No – continue

13. Can the T/P (or spouse if filing married joint) be claimed as a dependent on someone else’s 2024 return?
          o Yes – individual on line 8f is not qualified as a dependent    o No – qualifies as a dependent