Question

Who can I claim as a dependent?

Answer

It depends on your situation. When claiming dependents on taxes, you can claim a qualifying child or qualifying relative if you meet the requirements.

A qualifying child can be any of these:

  • Your child can include a son, daughter, stepchild, eligible foster child, adopted child, or a descendant of any of them
  • Your brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of them

A qualifying relative can be any of these:

  • Your child, stepchild, eligible foster child, adopted child, or a descendant of any of them
  • Your brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of them
  • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
  • Your father, mother, grandparent, or other direct ancestor, including stepparents (but not a foster parent)
  • Uncle or aunt
  • A person, including a friend, girlfriend, boyfriend, uncle, aunt, niece, nephew, great niece, great nephew or cousin who lived with you all year as a member of your household

Related Topics

Related Resources

Can I claim the Child Tax Credit if I’m unemployed and received benefits?

Can you claim the child tax credit if unemployment benefits were your only source of income? Learn more from the tax experts at H&R Block.

Filing Taxes When Separated but Married

Learn more about filing taxes when you are separated but married. The tax experts at H&R Block help you navigate this tricky filing status.

Student loan interest deduction

Learn how to deduct student loan interest with H&R Block. Get information about qualified education expenses and see if a student loan tax deduction applies to you.

Household Employment Taxes

Learn more about the rules for household employee taxes and get tax answers at H&R Block.