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:
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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
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Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
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Residency: Live with you for more than half the year, with some exceptions
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Support: Get more than half their financial support from you
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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 $4,700
- 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