Can I claim my daughter and her baby as dependents?

Q: My daughter is 24 and had a baby on Sep 17, 2003. They both live with us and we support them both. Can we claim either one, both, or neither one? --William, Somerville

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: There are five tests that must be met, in order to claim someone as a dependent.

1. You must have provided more than 1/2 of their support for the year.

2. They must not have filed a joint return with someone else, unless it is for the sole purpose of claiming a refund.

3. They may not have had gross income of $ 3,050 or more.

4. They must bear a qualified relationship to you or be a citizen or resident of the U.S.

5. They must had your home as their principal place of abode for the year and be a member of your household.

Your child and your grandchild are both listed in the qualified relationship category, so if you and they (mainly, your daughter) meet the other tests, you may claim them as dependents.

You will need to have a Social Security Number for the baby to list on the return, in order to claim it as a dependent.