Who qualifies as a dependent

Who’s a Dependent? 

According to the IRS, a dependent is a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements.

General rules that apply to all dependents:

• A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico

• A person can’t be claimed as a dependent on more than one tax return, with rare exceptions

• A dependent can’t claim a dependent on their own tax return

• You can’t claim your spouse as a dependent if you file jointly

A dependent must be a qualifying child or qualifying relative

Children

To qualify as a dependent, a child must also pass these tests:

Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these

Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled

Residency: Live with you for more than half the year, with some exceptions

Support: Get more than half their financial support from you

Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

See the full rules for a qualifying child

Relatives

A qualifying relative must meet general rules for dependents and pass these tests:

• Not a qualifying child: Isn’t your qualifying child or the qualifying child of any other taxpayer

• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative

• Gross income: Has gross income under $5,050

• Support: Gets more than half their financial support from you

See the full rules for a qualifying relative

For more information please visit the IRS Dependents page