I live in New Jersey, can I claim a child on my tax return if he lives in Florida

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Originally Posted by TITOSANCHEZ

i live in new jersey, can i claim a child on my tax return if he lives in florida

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Does this help (I don't know how to post a site so this is cut and paste) - I "assume" you are talking about a child. It appears that the dependent MUST live with you for more than 6 months out of the year and I don't know your circumstances:

• Relationship test: The child must be your child, either by birth, adoption or by being placed in your home as a foster child. Even if the adoption isn't yet final, if the child is living with you and the process is under way, it counts. A dependent child can also be your brother, sister, stepbrother, stepsister or a descendent of one of these relatives.
• Residency test: The child must live with you for more than half of the year. If the youth is away temporarily for special circumstances, such as for school, vacation, medical treatment, military service or detention in a juvenile facility, these particular absences still count as time lived at home. A child who was born or died during the year is considered to have lived with you for the entire year if your home was the child's home for the entire time he or she was alive during the year.
• Age test: A child must be under a certain age, depending on the particular tax benefit. For the dependency exemption, the child must be younger than 19 at the end of the year. However, a youth who was a student at the end of the year can be claimed as long as he or she is younger than age 24. There is no age limit where the individual is permanently and totally disabled.
• Support test: This refers to the youngster's contributions, not those of adults in the family. To qualify as a dependent, the child cannot provide more than half of his or her own support during the year.