Dependents

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 for dependents

These rules generally 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

Qualifying child

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

Qualifying relative

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

When to claim a dependent

You can currently claim dependents only for certain tax credits and deductions. Each credit or deduction has its own requirements.

• Child Tax Credit
• Adoption expenses
• Additional Child Tax Credit
• Credit for Other Dependents
• Earned Income Tax Credit (EITC)
• Child and Dependent Care Credit
• Education credits
• Medical expense deductions
• Other itemized deductions

If you’re a dependent on someone else’s return

You can be claimed as a dependent and still need to file your own tax return. Your filing requirement depends on your income, marital status and other criteria. Find details on filing requirements for dependents.

You may want to file anyway so you can get any federal income tax your employer withheld back as a refund or claim certain refundable tax credits.