Artículo Joint return.. Joint return.

id="en_US_2025_publink1000170954"> Joint return. If you file a joint return, the person can be related to either you or your spouse. Also, the person doesn't need to be related to the spouse who provides support. For example, you provide more than half the support for your spouse’s stepparent. Your spouse’s stepparent may be your qualifying relative even if the stepparent doesn't live with you. However, if you and your spouse file separate returns, your spouse's stepparent can be your qualifying relative only if the stepparent lives with you all year as a member of your household. Temporary absences. A person is considered to live with you as a member of your household during periods of time when one of you, or both, is temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, Military service, or Detention in a juvenile facility. If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Death or birth. A person who died during the year, but lived with you as a member of your household until death, will meet this test. The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. If your dependent died during the year and you otherwise qualify to claim that person as a dependent, you can still claim that person as a dependent. Example. Your parent, who met the tests to be your qualifying relative, died on January 15. You can claim your parent as a dependent on your return. Local law violated. A person doesn't meet this test if at any time during the year the relationship between you and that person violates local law. Example. Your significant other lived with you as a member of your household all year. However, your relationship violated the laws of the state where you live because your significant other was married to someone else. Therefore, your significant other doesn't meet this test and you can’t claim them as a dependent. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Cousin. Your cousin must live with you all year as a member of your household to meet this test. A cousin is a descendant of a brother or sister of your father or mother. Gross Income Test To meet this test, a person's gross income for the year must be less than $5,200. Gross income defined. Gross income is all income in the form of money, property, and services that isn't exempt from tax. In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Gross receipts from rental property are gross income. Don’t deduct taxes, repairs, or other expenses to determine the gross income from rental property. Gross income includes a partner's share of the gross (not a share of the net) partnership income. Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain amounts received as scholarship and fellowship grants. Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally aren't included in gross income. For more information about scholarships, see chapter 8 . Disabled dependent working at sheltered workshop. For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year doesn't include income for services the individual performs at a sheltered workshop. The availability of medical care at the workshop must be the main reason for the individual's presence there. Also, the income must come solely from activities at the workshop that are incident to this medical care. A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual; and