Gavin Howe
The Internal Revenue Service (IRS) allows individuals to claim certain relatives as dependents on their tax returns, including their son-in-law. To be eligible, the son-in-law must meet the criteria for a qualifying relative, which includes being a US citizen, US resident, US national, or resident of Canada or Mexico, and having a gross income of less than $4,700 for the 2023 tax year or $5,050 for the 2024 tax year. Additionally, the son-in-law must live with the taxpayer for the entire year as a member of their household, and the taxpayer must provide more than half of the dependent's total support. It is worth noting that the son-in-law cannot be claimed as a dependent if he can be claimed as a dependent by another person, and the taxpayer claiming him cannot be claimed as a dependent by another taxpayer.
| Characteristics | Values |
|---|---|
| Relationship | Son-in-law |
| Qualifying relative | Yes |
| Qualifying child | No |
| Gross income | Less than $4,700 for the 2023 tax year ($5,050 for 2024) |
| Live with you all year | Yes |
| Support | You must provide more than half of the person's total support |
| Citizenship | The dependent must be a U.S. citizen, U.S. national, U.S. resident, or resident of Canada or Mexico |
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What You'll Learn
Son-in-law as a qualifying relative
To claim your son-in-law as a qualifying relative, you must meet certain criteria. Firstly, your son-in-law must not be a qualifying child for anyone else. This means that he must be over the age of 24 or, if a full-time student, under 24 but still over the age of 19. Additionally, he must have lived with you for more than half of the year, with exceptions allowed for temporary absences.
Secondly, your son-in-law must meet the gross income test. For the 2023 tax year, this amount is $4,700, and for the 2024 tax year, it is $5,050. This income threshold is subject to change annually, so be sure to refer to the latest guidelines. It is important to note that money received but not spent on support should not be included in the total income calculation.
Thirdly, you must provide more than half of your son-in-law's total support for the year. This includes basic living expenses such as housing, food, utilities, and other essential needs. It is worth noting that if your son-in-law lives with you and your daughter, and your daughter also contributes to his support, her contribution can be viewed as coming from you if you provide more than half of her total support.
Finally, your son-in-law must be a U.S. citizen, U.S. resident, U.S. national, or a resident of Canada or Mexico. It is important to remember that even if your son-in-law meets all the criteria, you cannot claim him as a dependent if you can be claimed as a dependent by another person. Additionally, check your individual state laws, as some states may have specific regulations regarding claiming in-laws as dependents.
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Custodial parent requirements
The IRS defines a custodial parent as the parent with whom the child lived for the greater part of the year. This is also referred to as the 'custodial parent rule'. In the case of divorce or separation, the custodial parent is almost always entitled to claim the child as a dependent, even if the noncustodial parent is providing financial support for the child.
If the child lived with each parent for an equal number of nights, as is often the case with divorced or separated parents with joint custody, the custodial parent is the one with the higher Adjusted Gross Income (AGI).
The custodial parent can give the noncustodial parent the right to claim certain tax benefits by filing and submitting IRS Form 8332. This form is a Release/Revocation of Release of Claim to Exemption for the Child by the Custodial Parent. The noncustodial parent must then attach a copy of the release to their return to claim the child as a dependent.
It is important to note that the noncustodial parent may not claim the child for the purpose of claiming head of household filing status, the earned income credit, the credit for child and dependent care expenses, or the exclusion for dependent care benefits.
Additionally, a child can only be claimed as a dependent on one tax return per year. This means that if the custodial parent has already claimed the child as a dependent, the noncustodial parent cannot do so, even if the child lived with them for a significant portion of the year.
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Gross income and support
To claim your son-in-law as a dependent on your tax return, there are specific criteria that must be met, primarily centred around their gross income and the support they receive. The requirements are outlined below.
Firstly, it is essential to understand that the gross income of your son-in-law is a critical factor. Their gross income must be below the exemption amount for the year in question. This amount is adjusted annually for inflation and varies according to filing status and age. If your son-in-law's income exceeds this threshold, he cannot be claimed as a dependent.
When considering gross income, it is important to note that only income from specific sources is counted. This includes money earned from working, such as wages, salaries, tips, and commissions. It also encompasses income from business operations, interest, dividends, rents, and royalties. Social security benefits, taxable scholarships, and unemployment compensation are also included in gross income calculations.
However, certain types of income are excluded when determining eligibility. For example, any veteran benefits your son-in-law receives are not considered part of their gross income. Additionally, nontaxable scholarship funds used for education-related expenses like tuition and required course materials do not contribute to their gross income total.
The second critical aspect is the support your son-in-law receives. To claim him as a dependent, you must provide more than half of his total support for the year. This includes the cost of food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. If he provides more than half of his support, he cannot be claimed as a dependent, even if he meets the gross income requirements.
It is important to note that the support test is based on the total amount spent on your son-in-law's support, not just what you have provided. This means that if he has other sources of support, such as income from a job or contributions from other family members, these amounts will be considered when determining if you have provided more than half of his total support.
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State law
While federal law determines who can be claimed as a dependent on a federal income tax return, state laws can vary. For example, Alabama law defines a dependent as an individual other than the taxpayer and their spouse who received over 50% of their support from the taxpayer during the tax year. In Alabama, you cannot claim a foster child, friend, cousin, yourself, or your spouse as a dependent.
In some states, you may be able to claim a boyfriend, girlfriend, domestic partner, or friend as a dependent if they meet the requirements for "qualifying relatives" (gross income and support). However, some states do not allow this, even if your relationship does not violate the law. For example, if you are still married to someone else, you cannot claim another person as a dependent.
Additionally, state laws may have specific requirements for claiming a newborn child as a dependent. For instance, some states may require that the child be treated as having been born alive and have proof of live birth, such as a birth certificate.
It is important to note that, in general, a dependent cannot be claimed on more than one return in a tax year. This applies across state and federal returns.
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Noncustodial parent requirements
In the United States, a son-in-law can be claimed as a dependent if they are a qualifying relative. A qualifying relative must be either a U.S. citizen, U.S. resident, U.S. national, or a resident of Canada or Mexico. They must be unmarried or, if married, must not be filing a joint return, except to claim a refund of income tax withheld or estimated tax paid. Additionally, they must meet the dependent taxpayer test—if they can be claimed as a dependent by another person, they cannot claim anyone else as a dependent.
Now, focusing on the noncustodial parent requirements:
A noncustodial parent can claim their child as a dependent if they meet the requirements of a qualifying child or qualifying relative. A qualifying child must live with the noncustodial parent for more than half of the year, with exceptions for temporary absences. The child must be under the age of 19 or under 24 if they are a full-time student for at least five months of the year. Additionally, the child must not provide more than half of their own financial support for the year.
If the child meets the criteria of a qualifying relative, they do not need to live with the noncustodial parent for the entire year. However, the noncustodial parent must provide more than half of the child's total support for the relative to be claimed as a dependent.
It is important to note that a child can only be claimed as a dependent on one tax return per tax year. In the case of divorced or separated parents, the custodial parent is usually the one with whom the child lived for the greater part of the year. However, the noncustodial parent may claim the child as a dependent if the custodial parent provides a signed Form 8332, releasing the claim to exemption for the child. This form, or a substantially similar statement, must be attached to the noncustodial parent's tax return.
Even if a state court order allows the noncustodial parent to claim the child, federal tax law must be followed, and the above requirements must be met. The noncustodial parent may claim the child tax credit or credit for other dependents if applicable but cannot claim the head of household filing status, earned income credit, credit for child and dependent care expenses, or exclusion for dependent care benefits.
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Frequently asked questions
No, you cannot. To be claimed as a dependent, your son-in-law must be a U.S. citizen, U.S. resident, U.S. national, or a resident of Canada or Mexico.
To claim your son-in-law as a dependent, he must meet the criteria for a "qualifying relative". This includes not being anyone's qualifying child, being related to you by marriage, and having a gross income of less than $4,700 for the 2023 tax year and $5,050 for the 2024 tax year. Additionally, you must provide more than half of his total support.
Yes, your son-in-law can still be claimed as a dependent even if he does not live with you, as long as he meets the other requirements for being a qualifying relative.
