Tax dependent means an individual for whom another individual claims a deduction for a personal exemption under section 151 of the Internal Revenue Service Code for a taxable year.
Tax dependent means an individual for whom another individual claims a deduc- tion for a personal exemption under Internal Revenue Code, section 151 for a taxable year; and
Tax dependent means a member of an eligible family applying for or receiving Child Care Assistance who is included in family size, and who the tax claimant states an intention to claim as a dependent on a federal or state income tax return for the current calendar year, to be filed in the following calendar year.
Examples of Tax dependent in a sentence
When a child, spouse or domestic partner of an employee, who is a member of the employee’s household or a person for whom the employee is entitled to a Federal Income Tax dependent exemption, or the employee’s or spouse’s parent is incapacitated by illness or injury and it is necessary for the employee to care for such child, spouse, domestic partner or parent.
Tax dependent college students who are absent from the household solely because of college attendance must be included in the household size for the determination of eligibility.
Each applicant’s household is constructed based on whether the applicant is a:♦ Tax filer,♦ Tax dependent, or♦ Non-filer (neither a tax filer nor a tax dependent).
When a child, domestic partner or spouse of an employee who is a member of the employee's household or a person for whom the employee is entitled to a Federal Income Tax dependent exemption, or the employee's parent is incapacitated by illness or injury and it is necessary for the employee to care for such child, domestic partner, spouse, or parent.
For the purposes of household size, individuals will fit into one of three categories: Tax filer (person files taxes and is not claimed as a tax dependent on anyone else’s taxes); Tax dependent; or Nonfiler and not claimed as a tax dependent.
More Definitions of Tax dependent
Tax dependent means a Dependent for whom the Employee may claim an exemption for federal tax purposes in accordance with Code §152. For purposes of the Health Insurance Plan(s) and Health Care FSA, the term also includes any Child of the Employee as defined in Code §152 (f)(1) who as of the end of the calendar year has not attained age 27, even if the Child does not otherwise qualify as a Tax Dependent of the Employee.
Tax dependent means a person for whom another person claims a deduction for a personal exemption under Section 151 of the Internal Revenue Code of 1986 for a tax- able year. A tax dependent may be either a qualified child or a qualified relative as defined below:
Tax dependent means a person for whom a tax filer claims an exemption on his or her federal income tax return. A tax dependent may be either a qualifying child or a qualify- ing relative under 26 U.S.C. Sec. 152 for a taxable year.
Tax dependent means an individual for whom another individual claims a deduction for a personal exemption under section 151 of the Internal Revenue Service Code for a taxable year. a person, other than the [taxpayer tax filer] or the [taxpayer's tax filer’s] spouse, for whom an exemption can be claimed. To be [your a] dependent, a person must be [your a] qualifying child or qualifying relative [of the tax filer]. [For more information, see Exemptions for Dependents in IRS Pub 501.]
Tax dependent means a person for whom ((another person claims a deduction for a personal exemption under Section 151 of the Internal Revenue Code of 1986 for a taxable year)) a tax filer claims an exemption on his or her federal income tax return. A tax dependent may be either a ((qualified)) qualifying child or a ((qualified)) qualifying rel- ative ((as defined below and under Section 152 of the Internal Revenue Code of 1986 for a taxable year.
Tax dependent means a person, other than the tax filer or the tax filer’s spouse, for whom an exemption can be claimed. To be a dependent, a person must be a qualifying child or qualifying relative of the tax filer. For more information, see Exemptions for Dependents in IRS Pub 501.17 DE Reg. 731 (01/01/14)22 DE Reg. 668 (02/01/19) (Break in Continuity of Sections) 16500.1 Counted Income Income - Below are the common but not exclusive list of included income items per the Internal Revenue Service (IRS) for calculating MAGI. Please visit https://www.irs.gov/publications/p525 to find the entire list of items on the list.Wages, salaries, tips, etc.;Interest – both taxable and tax-exempt amounts; Ordinary dividends;Qualified dividends;Taxable refunds, credits, or offsets of state and local income taxes; Alimony received;Business income or (loss); Capital gain or (loss); Other gains or (losses);IRA distributions – taxable amount; Pensions and annuities – taxable amount;Rental real estate, royalties, partnerships, S corporations, trusts, etc.; Farm income or (loss);Unemployment compensation;Social Security benefits – both taxable and tax-exempt amounts;Lump sum payment - a non-recurring lump sum payment (such as back pay, a retroactive benefit payment, State tax refund, or an insurance settlement) is counted as taxable income only in the month received;Other taxable income.• Wages, salaries, tips, etc.• Interest – both taxable and tax-exempt amounts.• Ordinary dividends.• Qualified dividends.• Taxable refunds, credits, or offsets of state and local income taxes.• Alimony - for individuals with alimony agreements finalized on or before December 31, 2018, alimony continues to be included in the income of the recipient for the duration of the agreement unless or until the agreement ismodified. Alimony payments under separation or divorce agreements finalized after December 31, 2018, or pre- existing agreements modified after December 31, 2018, are not included in the income of the recipient.• Business income or (loss).• Capital gain or (loss).• Other gains or (losses).• IRA distributions – taxable amount.• Pensions and annuities – taxable amount.• Rental real estate, royalties, partnerships, S corporations, trusts, etc.• Farm income or (loss).• Unemployment compensation.• Social Security benefits – both taxable and tax-exempt amounts.
Tax dependent means a person, other than the tax filer or the tax filer’s spouse, for whom an exemption can be claimed. To be a dependent, a person must be a qualifying child or qualifying relative of the tax filer. For more information, see Exemptions for Dependents in IRS Pub 501.17 DE Reg. 731 (01/01/14)