Who can I claim as a dependent?
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 Resources
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