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楼主 |
发表于 2015-3-28 09:02:22
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游客:子女收入超过6200必须和父母分开报税吗？ (2015-03-27 23:03) 
参阅以下IRS条例：
You are allowed one exemption for each person you can claim as a dependent. You can claim an exemption for a dependent even if your dependent files a return.
Age Test
To meet this test, a child must be:
• Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly),
• A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or
• Permanently and totally disabled at any time during the year, regardless of age.
Tests To Be a Qualifying Child
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.2
4. The child must not have provided more than half of his or her own support for the year.
5. The child must not be filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). |
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匿名
发表于 2015-3-27 22:01:06
