• Filing Status
  • Dependents
  • Mileage Deductions
  • Individual Retirement Arrangement "IRA"
  • Taxable - nontaxable Income
  • Tax Changes
  • Rental Income and Expenses
  • From birth through death the Live changes and have tax consequences


Filing Status:

  • Single
  • Married Filing Jointly
  • Married Filing Separately
  • Head of Household
  • Qualifying Window



Relationship Test To meet this test, a child must be:

  • Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them; or
  • Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.


Age Test To meet this test, a child must be:

  • Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly);
  • A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly); or
  • Permanently and totally disabled at any time during the year, regardless of age. 


Residency Test To meet this test:

  • Your child must have lived with you for more than half the year. There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents.


Total Support Test:

  • To figure if you provided more than half of a person's support, you must first determine the total support provided for that person. Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Generally, the amount of an item of support is the amount of the expense incurred in providing that item. For lodging, the amount of support is the fair rental value of the lodging. Expenses not directly related to any one member of a household, such as the cost of food for the household, must be divided among the members of the household.


Joint Return Test:

  • (To Be a Qualifying Child) To meet this test, the child can’t file a joint return for the year.



2022 Standard Mileage Rates for Business, Medical and Moving Announced

Beginning on January 1, 2022, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 58.5 cents per mile driven for business use, up 2.5 cents from the rate for 2021,
  • 18 cents per mile driven for medical, or moving purposes for qualified active-duty members of the Armed Forces, up 2 cents from the rate for 2021 and
  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2021.


Standard mileage rate: Moving espens


For 2022, the standard mileage rate for using your vehicle to move to a new home is 18 cents a mile (22 cents a mile after June 30, 2022).