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Determining who is your dependent is a major part of calculating your tax liability, the this video runs down the basics of what goes into qualifying a dependent. Some of the results might surprise you. UPDATE for 2024: The Income Test for a Qualifying Relative was increased to $5,050 0:00 Introduction 0:30 The Ground Rules 1:00 Who is a Qualified Child? 3:05 Who is a Qualified Relative? 6:05 Conclusion Additional resources: IRS Publication 17 "Your Federal Income Tax" https://www.irs.gov/pub/irs-pdf/p17.pdf IRS Publication 501 "Dependents, Standard Deduction, and Filing Information": https://www.irs.gov/pub/irs-pdf/p501.pdf IRS Form 2120 "Multiple Support Agreement" https://www.irs.gov/pub/irs-pdf/f2120... Want to know what happens when two people try to claim the same dependent? Click here: • What happens when two people try to c... For more details on determining dependent support, click here: • Determining Dependent Support Intro and background music: "Bluesy Vibes" - Doug Maxwell - YouTube Audio Library DISCLAIMER: The information contained in this video is for information and education only. It is not intended to be advice for specific tax situations. If you have questions regarding your specific situation, check the references above or consult a qualified tax professional. The information in this video is based on tax law and IRS regulations as of date of publication.