If you have a regular dependent (qualifying child) such as your son or daughter under age 19, you don't need to file the Form 2120. The exact definition of a qualifying child is a child who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, or a descendant of any of them such as a grandchild, niece, or nephew who was under age 19 at the end of 2012 or under age 24 and a student or any age and permanently and totally disabled who did not provide over half of his or her own support for 2012.
A qualifying relative is someone who does not meet the definition of a qualifying child and who meets the following criteria:
Is your son, daughter, stepchild, foster child, grandchild, brother, sister, niece, nephew, father, mother, grandmother, grandfather, great-grandparent, aunt, uncle, stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, sister-in-law, or any other person other than your spouse who lived with you all year as a member of your household. The dependent must have had a gross income of less than $3,800 during 2012. You and one or more other eligible persons together must have paid over half the dependent's support.
- You and one or more other eligible person(s) together paid over half that person's support.
- You paid over 10% of the support
- No one alone paid over half of that person's support
- The other dependency tests are met
- Each other eligible person who paid over 10% of the support agrees not to claim the person as a dependent by giving you a signed statement.