Can I claim my child as a dependent?

You may claim only the following as a dependent:

• A person that qualifies as your dependent on your federal return.

• A qualifying parent or grandparent may be any one of the following:

  Your parent or your grandparent. This can be your grandparent, great grandparent, etc.

  If married filing a joint return, your spouse’s parent, grandparent, or great grandparent, etc.

  You may claim this exemption if all of the following apply:

  1. The parent or grandparent lived in your principal residence for the entire taxable year.

  2. You paid more than one-half of the support and maintenance costs of the parent or grandparent during the taxable year.

  3. The parent or grandparent was 65 years old or older during the tax year.

  4. The parent or grandparent required assistance with activities of daily living, like getting in and out of bed or chairs, walking around, going outdoors, using the toilet, bathing, shaving, brushing teeth, combing hair, dressing, medicating or feeding.

   

• A stillborn child if the following apply:
  • The stillbirth occurred during the tax year.
  • You received a certificate of birth resulting in stillbirth from the Arizona Department of Health Services.
  • The child would have otherwise been a member of your household.