Figure A. Can You Claim a Dependency Exemption? Summary: This flowchart is used to determine if you can claim a dependency exemption for a particular person.Start. This is the start of the flowchart.Decision (1). Was the person either a member of your household for the entire tax year or related to you? (See Member of Household or Relationship Test in Publication 501.)

IF Yes Continue To Decision (2)

IF No Continue To Process (a)

Decision (2). Was the person a U.S. citizen or resident, or a resident of Canada or Mexico for any part of the tax year?Footnote 1: If the person was your legally adopted child and lived in your home as a member of your household for the entire tax year, answer “yes” to this question.

IF Yes Continue To Decision (3)

IF No Continue To Process (a)

Decision (3). Did the person file a joint return for the year?Footnote 2: If neither the person nor the person's spouse is required to file a return but they file a joint return to claim a refund of tax withheld, you may answer “no” to this question.

IF Yes Continue To Process (a)

IF No Continue To Decision (4)

Decision (4). Did you provide more than half the person's total support for the year? (If you are a divorced or separated parent of the person, see Support Test for Child of Divorced or Separated Parents in Publication 501.)Footnote 3: Answer “yes” to this question if you meet the multiple support requirements under Multiple Support Agreement in Publication 501.

IF Yes Continue To Decision (5)

IF No Continue To Process (a)

Decision (5). Did the person have gross income of $3,100 or more during the tax year?Footnote 4: Gross income for this purpose does not include income received by a permanently disabled individual at a sheltered workshop. (See Disabled dependents in Publication 501.)

IF Yes Continue To Decision (6)

IF No Continue To Process (b)

Decision (6). Was the person your child?

IF Yes Continue To Decision (7)

IF No Continue To Process (a)

Decision (7). Was your child under 19 at the end of the year?

IF Yes Continue To Process (b)

IF No Continue To Decision (8)

Decision (8). Was your child under 24 at the end of the year and a full-time student for some part of each of five months during the year? (See Student under age 24 in Publication 501.)

IF Yes Continue To Process (b)

IF No Continue To Process (a)

Process (a). You cannot claim an exemption for this person.

Continue To End

Process (b). You can claim an exemption for this person.

Continue To End

End. This is the end of the flowchart.