You may claim as a dependent any person who received over half of his or her support from you, earned less than $4,150 in gross income, and was your:
Child Stepchild Mother Father Grandparent Brother
Sister Grandchild Stepbrother Stepsister Stepmother Stepfather
Mother-In-Law Father-In-Law Brother-In-Law Sister-In-Law Son-In-Law Daughter-In-Law
Or, an individual (other than your spouse) who, for the tax year of the taxpayer, had the same principal place of abode as the taxpayer and was a member of the taxpayer’s household. Or, if related by blood: Uncle, Aunt, Nephew, Niece. The term “dependent” includes a foster child if the child had as his principal place of abode the home of the taxpayer and was a member of the taxpayer’s household for the taxpayer’s entire tax year.
The term “dependent” does not apply to anyone who is a citizen or subject of a foreign country UNLESS that person is a resident of Mexico or Canada.
If your child/stepchild was under age 19 at the end of the year, the $4,150 gross income limitation does not apply. Your child/stepchild may have earned any amount of income and still be your dependent if the other dependency requirements in this section were met.
If your child/stepchild was a student under age 24 at the end of the calendar year, the $4,150 gross income limitation does not apply. The other requirements in this section must be met.
To qualify as a student, your child/stepchild must have been a full-time student for five (5) months during the calendar year at a qualified school, as defined by the Internal Revenue Service.
If your dependent died during the tax year, you may claim the full amount of tax credit for the dependent on your tax return regardless of when the death occurred during the year.
Arkansas has adopted Internal Revenue Code §151(c)(6) regarding the tax treatment of kidnapped children.