Qualifying Individuals

Qualifying individuals are:

  • Your qualifying child who is your dependent and who was under age 13 when the care was provided;
  • Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year; or
  • A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either:
    • Was your dependent, or
    • Would have been your dependent except that:
      • He or she received gross income of $3,500 or more,
      • He or she filed a joint return, or
      • You, or your spouse if filing jointly, could be claimed as a dependent on someone else’s income tax return.

If You Are Divorced or Separated

If you are divorced or legally separated, or if you and your spouse lived apart for the last six months of the calendar year, your children under age 13 will be considered your dependents if you had custody of them for the greater portion of that calendar year. Consult your own tax advisor for more information.