here is the article titled 'dependent':

Claiming someone as your dependent may significantly reduce the tax liability on your federal tax return. You may be entitled to a $3,200 exemption per dependent, as well as to a Child Tax Credit of up to $1,000 per Qualifying Child who is under age 17. Claiming someone as a dependent may also affect your filing status. It may qualify you for the Head of Household filing status or the Qualifying Widow(er) with Dependent Child filing status. Additionally, if you pay for educational expenses for this person, claiming the person as a dependent may allow you take advantage of education credits, the tuition and fees deduction, or the student loan interest deduction. A dependent does not have to be your child. Dependents can include others who are either related to you, such as a parent, or who have lived with you during the entire year as a member of your household.

A person must be your Qualifying Child or Qualifying Relative to be your dependent.

	Qualifying Child
	Qualifying Relative

Qualifying Child
A child is your Qualifying Child for dependency if all six of the following tests are met:

• Relationship Test - Your Qualifying Child must be your:
  
  
  
  • Child (son, daughter, stepchild, adopted child, or eligible foster child) or descendant (for example, grandchild or great grandchild)
    
  • Sibling, half sibling, stepsibling, or descendant (for example, nephew or niece)

• Residence Test - Your Qualifying Child must have the same main home as you for more than half the year. Special rules may apply for kidnapped children and for temporary absences due to special circumstances such as illness, education, business, vacation, and military service.
  
• Age Test - Your Qualifying Child must be under age 19, a full-time student under age 24, or any age if permanently and totally disabled.
  
• Support Test - Your Qualifying Child must not provide more than half of their own support. For full-time students, amounts received for scholarships at an educational organization are not considered amounts paid for support.
  
• Citizenship Test - Your Qualifying Child must be a U.S. citizen or a resident of the U.S., Canada, or Mexico. The Citizenship Test does not apply to adopted children if they have the same main home as you, they are a member of your household, and you are a U.S. citizen or national.
  
• Joint Return Test - Your Qualifying Child must not file a joint return unless there would be zero tax liability on both married filing separate returns (the return for your child and the return for your child's spouse), and the joint return is filed to receive a refund only.

If a child is the Qualifying Child for you and another person, you will need to decide who will claim that child as a dependent. If both of you claim the same child, the IRS will use the following tie-breaker rule to determine who can claim the child:

• If only one of you is the child's parent, the parent can claim the child.
  
• If both of you are the child's parents and you do not file a joint return together:
  
  
  
  • The parent with whom the child lived the longest period of time during the year can claim the child.
    
  • If the child lived with both parents the same amount of time, the parent with the highest adjusted gross income can claim the child.

• If neither of you is the child's parent, the person with the highest adjusted gross income can claim the child.

If a person does not meet the tests for being a Qualifying Child, they may qualify as your dependent under the Qualifying Relative tests.

Qualifying Relative
Qualifying Relatives can include children who do not meet the Qualifying Child Age Test, other relatives (for example, parents, grandparents, uncles, aunts, and in-laws), and unrelated members of the household.

A person is your Qualifying Relative for dependency if the person is not a Qualifying Child for any taxpayer and all five of the following tests are met:

• Member of Household or Relationship Test - Your Qualifying Relative must either live with you for the entire year as a member of your household (but the relationship cannot violate local law) or be related to you in one of the following ways:
  
  
  
  • Child (son, daughter, or adopted child), or descendant (for example, grandchild or great grandchild)
    
  • Stepchild
    
  • Sibling, half sibling, or stepsibling
    
  • Parent or direct ancestor (for example, grandparent or great grandparent)
    
  • Stepfather or stepmother
    
  • Uncle or aunt
    
  • Nephew or niece
    
  • Father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law
    
    Special rules may apply for kidnapped children and for temporary absences due to special circumstances such as illness, education, business, vacation, and military service.

• Gross Income Test - Your Qualifying Relative cannot have $3,200 or more in gross income. All income that is not exempt from tax is gross income. If the Qualifying Relative is your child who is under age 19 or a full-time student under age 24, this test does not apply.
  
• Support Test - Generally, you must provide more than half of your Qualifying Relative's total support. Special rules may apply when more than one person provides more than half of a person's support and for children of divorced and separated parents, including parents who have never been married to each other.
  
• Citizen or Resident Test - Your Qualifying Relative must be a U.S. citizen or a resident of the U.S., Canada, or Mexico. The Citizen or Resident Test does not apply to adopted children if they have the same main home as you, they are a member of your household, and you are a U.S. citizen or national.
  
• Joint Return Test - Your Qualifying Relative must not file a joint return unless there would be zero tax liability on both married filing separate returns (the return for your Qualifying Relative and the return for their spouse), and the joint return is filed to receive a refund only.

dont worry about the dollar amount mentioned above, they may be for previous years tax return. but you certainly can check the steps for claiming your dependents. read step 4 on page 20 for 2005's tax return (if you file 1040).

这个怎么个claim法？ mm能说具体点吗？？

看这个连接吧：

http://www.huaren.us/dispbbs.asp?boardID=336&ID=165004&page=2