Claiming dependents on taxes: IRS rules for a qualifying dependent

Little (or even not so little) people can make a big difference when it comes to tax filing. For this reason, you should tune into the criteria for a qualifying dependent. Take note of some sweet tax relief — by way of certain tax benefits — that can come along with claiming dependents on taxes.

To claim a qualifying dependent, you must dig into the Internal Revenue Service’s (IRS) dependent eligibility rules before you file. Read on for details about claiming a dependent on taxes and other complementary IRS dependent rules. The rules can be a bit tricky, but don’t worry; we’re here to help you understand them!

What is a dependent?

The dependent definition is fairly simple in many every day cases: it’s a person who relies on another taxpayer for financial support. But, when you’re talking about taxes and a tax dependent, the person must meet specific requirements. We’ll cover the details throughout this post. So, keep reading!

Who can I claim as a dependent?

Now that we’ve answered “What is a tax dependent?”, you might wonder who can be claimed as a dependent. At a high level, you can only claim dependents who are either a qualifying child or a qualifying relative. But who is that really? Let’s dive into the details so it’s clear if your dependent qualifies so you can claim some tax benefits.

Rules for all dependents (qualifying child or qualifying relative):

• All dependents must be U.S. citizens, U.S. nationals, U.S. residents, or residents of Mexico or Canada (with certain adopted children as an exception).
• Dependents can’t file a joint return (unless it’s to receive a claim of refund of all taxes withheld or estimated taxes paid).
• You also can’t claim a dependent if you or your spouse (if filing jointly) could be claimed as a dependent by another taxpayer, with exceptions.

Claiming dependents: Qualifying child tests and requirements

There are several criteria for claiming qualifying child dependents. This helps answer the frequently asked question, “When should I stop claiming my child as a dependent?”

• The qualifying person must be your child, stepchild, foster child, sibling, or half sibling (or the descendent of any of these)
• The child must also be:

• Under the age of 19 and be younger than you (or your spouse, if filing jointly), or:
  • Be under age 24, be a full-time student, and be younger than you (or your spouse, if filing jointly), or
  • Be permanently and totally disabled regardless of age
  • The child must have lived with you for more than half the year with exceptions for temporary absences
  • The child must not have provided more than half of their own support for the year.

Claiming dependents: Qualifying relative test and requirements

Certain relatives also qualify as dependents. Here are the criteria for claiming a qualifying relative dependent:

• The person can’t be anyone’s qualifying child.
• The person must either be related to you in one of the following ways:
  • Child, stepchild, or foster child
  • Sibling, half-sibling, or step-sibling
  • Parent or grandparent
  • Step-parent
  • Child of your sibling or half-sibling
  • Sibling of your parents
  • In-law such as daughter or son-in-law, father or mother-in-law, as well as a brother or sister-in-law
• Or the person must live with you the entire year as a member of your household.
• The relative must meet the gross income test. This means the person must have gross income subject to tax that is less than $4,700 for the 2023 tax year ($5,050 for 2024),
• You must provide more than half of person’s total support for the year

Potential tax benefits for dependents

Claiming a Qualifying Child or Qualifying Relative means you may be able to claim specific tax benefits.

Qualifying child: You may be eligible to claim the Child Tax Credit, Child and Dependent Care Credit, Other Dependent Credit, Earned Income Tax Credit, or file using the Head of Household filing status.

Qualifying relative: You may be eligible to claim the Child and Dependent Care Credit, file using the Head of Household filing status, and Credit for Other Dependents.

Common questions about claiming a dependent on taxes

Understanding who is a qualifying dependent is one of the more complex tax issues, and we get a lot of questions about it. Let’s clear the fog if you’re stumped about one of the more challenging aspects of claiming dependents. Here are some of the most frequently asked questions, answered to bring you some tax help!

1. Does a dependent have to live with you?

Qualifying children must live with you more than half the year. The following qualifying relatives do not have to live with you all year as a member of your household.

• Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
• Your brother, sister, half brother, half sister, stepbrother, or stepsister.
• Your father, mother, grandparent, or other direct ancestor, but not foster parent.
• Your stepfather or stepmother.
• A son or daughter of your brother or sister.
• A son or daughter of your half brother or half sister.
• A brother or sister of your father or mother.
• Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

An individual who is your qualifying relative only because they’re a member of your household must live with you all year.

2. “How do dependency rules work for divorced parents?”

If a child lives with each parent separately for different portions of the year, the parent with whom the child lives for the longer period of time during the year should claim the child as a dependent. This parent is the custodial parent. The noncustodial parent may not claim the child unless the custodial parent in the divorce has provided a signed Form 8332 to the noncustodial parent.

Even if the noncustodial parent pays  child support, the noncustodial parent may not claim the child without a signed Form 8332.IIf the custodial parent releases the child’s claim on Form 8332, the noncustodial parent may claim the child tax credit or the credit for other dependents, as applicable.

3. “If my dependent didn’t maintain residency with me for the entire year, can I still claim them as a dependent?”

For you to claim them under the qualifying child rules, a tax dependent must meet the above requirements.

Dependent rules require the dependent to live with you for more than half of the year. If your child was born or died during the year and lived with you, your home must have been the child’s home for more than half the time they were alive.

Additionally, if you meet the dependency criteria, certain temporary absences won’t prevent you from taking the dependency exemption.

IRS approved temporary absences generally include:

• Business
• Education
• Illness
• Juvenile detention
• Medical care
• Military service
• Vacation

An H&R Block tax professional can walk you through the nuances of temporary absences. Find a tax office nearest you.

4. “My girlfriend and her daughter live with me. Can I claim her daughter as a dependent?”

You might be able to claim your girlfriend as a dependent if she is not required to file a tax return, and in fact doesn’t do so (unless merely to receive a refund of withholding).

Even though your girlfriend’s daughter would typically be your girlfriend’s dependent child, if your girlfriend doesn’t have a filing requirement and doesn’t file an individual income tax return (unless merely to receive a refund of withholding), your girlfriend’s daughter may be considered your qualifying relative if the other requirements for that status are met.

Just ensure you follow the IRS dependent rules listed above, and you should be in the clear.

5. “Can I claim myself as a dependent?”

No. You can’t claim yourself as a dependent on taxes. Tax dependency is applicable to your qualifying dependent children and relatives only.

6. “Can I claim my spouse as a dependent?”

Unfortunately, your spouse is never considered a dependent, and you can’t claim dependent-connected benefits for your spouse.

7. “Can I claim my parents as dependents?”

Yes, you can claim one or more parents as a dependent if they meet the qualifying relative tests.

8. “Someone has already claimed me as a dependent. Do I have to file a tax return?”

Even if someone else, like a parent, claims you on their own tax return, you may still be required to file your own return. Filing requirements vary with annual income, marital status, Earned Income Tax Credit requirements, and other factors. (Related: “Do I need to file a tax return?”)

9. “How many dependents can I claim?”

Although there are limits to specific dependent credits, there’s no maximum number of dependent exemptions you can claim.

If a person meets the requirements for a qualifying child or relative, you can claim them as a dependent. You can do this regardless of your filing status.

10. “How do the dependency rules factor into claiming the Earned Income Tax Credit?”

It’s important to note there isn’t a requirement for a qualifying child to be your tax dependent for Earned Income Tax Credit (EITC) purposes as these rules are slightly different.

In order to claim the Earned Income Tax Credit, you must have at least one qualifying child under IRS rules, minus the support requirement. Also, a qualifying child must have lived with you in the United States for more than half the year and have a valid Social Security number for U.S. employment.

A child can be a qualifying child of only one taxpayer, with exceptions for divorced parents. That means tax benefits such as the Child Tax Credit and EITC can’t be split. If there are two or more adults in the house, such as a parent and a grandparent, specific rules govern which one may claim the child.

11. “Can you claim the personal exemption as a tax dependent?”

Personal exemptions are $0 in the current tax code due to the Tax Cuts and Jobs Act (TCJA), but we hear the question from time to time as people remember the rules prior to the TCJA. Technically, the personal exemption amount is zero from 2018 through 2025. As a dependent, you can’t claim the personal exemption, even if the person you are the dependent of doesn’t file with you listed as a dependent.

Help with claiming a tax dependent

After reading this resource, we hope you have a better understanding about who and what qualifies as a tax dependent and the general rules for claiming dependents.

For additional assistance with claiming a dependent on taxes, we can help! Whether you choose to make an appointment with one our knowledgeable tax pros file with H&R Block Online, you can count on H&R Block to help you navigate the rules of qualifying and claiming a dependent family member on your taxes or even spot other tax deductions or credits that may be available to you!