To claim your child as a dependent on your Arizona state tax return, the child must qualify as your dependent under federal tax law. Arizona generally follows the federal rules for determining whether a child qualifies as a dependent.
Qualifying Child Tests
- Relationship Test: The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
- Age Test: The child must be under age 19 at the end of the tax year and younger than you (or your spouse if filing jointly), under age 24 at the end of the tax year if a full-time student and younger than you (or your spouse if filing jointly), or any age if permanently and totally disabled.
- Residency Test: The child must have lived with you for more than half of the tax year. Temporary absences for school, vacation, medical care, military service, or similar reasons generally count as time lived with you.
- Support Test: The child must not have provided more than one-half of their own support during the tax year.
- Joint Return Test: The child generally cannot file a joint federal income tax return with a spouse unless the joint return is filed solely to claim a refund of withheld or estimated taxes and no tax liability would exist if separate returns were filed.
- Citizenship or Residency Test: The child must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico, as provided under federal tax law.
Reporting on Arizona Form 140
If your child qualifies as a dependent, report the dependent on Arizona Form 140 as follows:
Box 10a: Enter the number of qualifying dependents under age 17.
Box 10b: Enter the number of qualifying dependents age 17 and over.
Lines 10c through 10e: Enter the required dependent information for each dependent, including:
- First and last name
- Social Security Number
- Relationship to taxpayer
- Number of months lived in your home during the tax year
- Applicable dependent classification information required by the form
Line 49: Use the qualifying dependent information reported on Form 140 to calculate the Arizona Dependent Tax Credit, if eligible.
Important Notes
- Only one taxpayer may claim the same child as a dependent for a tax year unless otherwise permitted under federal tax rules.
- Arizona generally relies on the federal determination of dependent status when administering individual income tax provisions.
- Keep records supporting the child's age, residency, relationship, and support in case the Arizona Department of Revenue requests verification.
Source:
Form 140
Disclaimer: Always verify details with the current Federal and State Department of Revenue forms and instructions. For complex situations, consult a CPA or tax professional.