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A qualifying relative. The terms “qualifying child” and “qualifying rela- tive” are defined later. All the requirements for claiming an exemp­ tion for a dependent are summarized in Table 5. Dependent not allowed a personal exemption. If you can claim an ex- emption for your dependent, the de- pendent cannot claim his or her own personal exemption on his or her own tax return. This is true even if you do not claim the dependent's exemption on your return. It is also true if the dependent's exemption on your return is re- duced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. CAUTION ! Housekeepers, maids, or servants. If these people work for you, you cannot claim exemp­ tions for them. Child tax credit. You may be entitled to a child tax credit for each qualifying child who was un­ der age 17 at the end of the year if you claimed an exemption for that child. For more informa­ tion, see the instructions for the tax form you file (Form 1040 or 1040A). Exceptions Even if you have a qualifying child or qualifying relative, you can claim an exemption for that person only if these three tests are met. 1. Dependent taxpayer test. 2. Joint return test. 3. Citizen or resident test. These three tests are explained in detail here. Dependent Taxpayer Test If you can be claimed as a dependent by an­ other person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you cannot claim that per­ son as a dependent. If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Overview of the Rules for Claiming an Exemption for a Dependent CAUTION ! This table is only an overview of the rules. For details, see the rest of this publication. You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.1 You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tests To Be a Qualifying Child Tests To Be a Qualifying Relative 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 joint return is filed only to claim a refund of withheld income tax or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. 1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2. The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you, or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 3. The person's gross income for the year must be less than $3,950.3 4. You must provide more than half of the person's total support for the year.4 1 There is an exception for certain adopted children. 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 3 There is an exception if the person is disabled and has income from a sheltered workshop. 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Table 5. Page 12 Publication 501 (2014)