An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
Under section 29 of the Inland Revenue Ordinance, a taxpayer is eligible to claim the married person's allowance if he/she was, at any time during a year of assessment, married and not living apart from his/her spouse; or. living apart from his/her spouse but was maintaining or supporting him/her.
The short answer is no, you cannot claim yourself as a dependent on your tax return. This is because you are considered to have your own personal exemption. In other words, you cannot claim yourself as a dependent because you are already claiming yourself as a personal exemption.
To add a parent as a dependent, you must fill out VA Form 21-509, Statement of Dependency of Parent(s). To add a spouse from a common-law marriage as a dependent, you must fill out VA Form 21-686c, Declaration of Status of Dependents.
A taxpayer in Hong Kong may claim allowance in respect of each dependent parent / grandparent maintained by him/her or his/her spouse, provided his/her spouse is not living apart from the taxpayer during the year.
Personal allowances Personal allowances2024/25 (HKD) Basic allowance (for single persons) (1) 132,000 Married person's allowance (for married couples) (1) 264,000 Child allowances (2): 1st to 9th child (each): 20 more rows •
Dependent Parent and Dependent Grandparent Allowance To qualify for the allowance, the dependent parent / grandparent must at any time during the year be: ordinarily resident in Hong Kong; aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and.
HB182, which was referred to the House Ways and Means Education committee on March 22, would allow Alabamians filing taxes beginning Jan. 1, 2024, to claim a fetus as a dependent during the pregnancy.
To be allowed to claim your parent as a dependent, your parent's taxable income must be less than $4,700 for tax year 2023 (and $5,050 for 2024). This means that if your parent's income falls into that threshold you aren't eligible to claim them as a dependent.
Relationship Test It includes your brother, sister, step-brother, step-sister, half-brother, half-sister, or a descendant of any of them. An eligible foster child is a child placed with you by an authorized placement agency or court. An adopted child is always treated as your own child.