Generally, you may claim a dependency exemption for a qualifying child or a qualifying relative. Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for the definitions of a qualifying child and a qualifying relative. You may not claim a dependency exemption for an individual, however, if you are a dependent of another taxpayer.

To claim a dependency exemption for a qualifying child or a qualifying relative, the citizen, national, or resident test and joint return test must be met.

To meet the citizen, national or resident test, an individual must be a citizen or national of the United States, a resident of the United States, or a resident of Canada or Mexico. To find out who is a resident of the United States, refer to Topic 851 or Publication 519. An exception may apply for an adopted child who is not a citizen, national or resident of the United States. See Publication 501.

To Meet the joint return test, an individual generally must not have filed a joint return with the individual's spouse. An Exception applies if the joint return is files as a claim for refund, neither the individual nor the individual's spouse is required to file a return, and no liability would have existed for either the individual or the individual's spouse if each had file a separate return.

You must include a valid social security number, individual tax payer identification number (ITIN), or adoption taxpayer identification number (ATIN) for each dependent claimed on your tax return or the exemption will be disallowed. For more information on the ITIN, refer to Topic 857 or refer to Publication 1915 (PDF). For more information on the ATIN, refer to Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions.

Special Rules apply to allow parents to claim the exemption for a kidnapped child in certain circumstances. Refer to Topic 357, Tax Information for Parents of Kidnapped Children, for more information.

For more information on dependents, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, and Publication 929, Tax Rules for Children and Dependents.