The information in this article is up to date for tax year 2024 (returns filed in 2025).
Generally speaking, if a child or relative relies on you for financial support, you may be able to include them on your tax return as a dependent and, in turn, be eligible for certain tax breaks. Tax deductions and credits help reduce your tax liability and increase your refund. Most people with children or elderly parents can claim dependents, but there are some scenarios you may be unsure about. Keep reading for answers to common questions about claiming dependents.
Who qualifies as a dependent?
There are two main types of dependents – qualifying relatives and qualifying children.
Both types must meet the following requirements, plus a set of requirements specific to their category:
- They must be a U.S. citizen, U.S. resident, U.S. national, or a resident of Mexico or Canada.
- You must be the only taxpayer claiming them.
- They must be filing single or married filing separately.
What is a qualifying child?
A qualifying child is a person who meets the following requirements as well as those listed above.
- They must be related to you by blood, marriage, or adoption. Some foster children are also included.
- They must either be under 19 or a full-time student under 24.
- You must financially support them.
- They must live with you for at least half of the year.
What if my child is in college?
If the child is a full-time student, you may claim them until they are 24. Temporary absences, like being away at school, are acceptable (despite the rule about the student having to live with you for at least half the year).
How much can my dependent earn and still be claimed?
Even if your child works, you should be able to claim them as a dependent if they rely on you for more than half of their expenses.
What if my child is deceased?
If your child passed away during the year, you may still claim them as a dependent as long as they meet all the other dependency requirements.
A deceased child can still be a qualifying child for the Child Tax Credit and the Earned Income Tax Credit if:
- Your home was or would have been the child’s main home for half of the year, and
- They meet all the other requirements for a qualifying child
Depending on the tax year you are filing for, you may need to attach a copy of the child’s birth certificate, death certificate, or other hospital records to your return to claim these tax credits.
See the IRS website for more details.
What if two people want to claim the child?
Children can only be claimed by one taxpayer. If both parents want to claim the child, whether divorced, separated, or filing separately, the parent who lives with the child the majority of the year gets priority. If the child splits their time equally, the parent with the highest adjusted gross income (AGI) gets priority.
If a parent and another relative, like a grandparent, are trying to claim the child, the parent gets priority. However, if the parent rejects this right, a grandparent or other relative can claim the child if their AGI is higher than the parent’s income.
If neither person is a direct parent, the right to claim the child goes to whoever has the highest AGI.
Examples of a qualifying child
- Example: You have a single, 10-year-old stepson who lives with you eight months of the year, and you provide more than half of their financial support. You can claim him as a dependent since he meets the relative, age, residence, and financial support requirements.
- Example: You have a 22-year-old daughter who is a full-time student, lives with you when she is home from school, and you provide all financial support – you can claim her as a dependent. You can claim a dependent up to age 24 if they are a full-time student.
What is a qualifying relative?
A qualifying relative is a person who meets the following requirements:
- They must be a U.S. citizen, U.S. resident, U.S. national, or a resident of Mexico or Canada.
- They can’t be a qualifying child.
- You must provide more than half of their financial support for the year.
- They can’t have a gross income of more than $4,400 per year.
- They must either be related to you by blood, marriage, or adoption, OR they must have lived with you for the entire year.
Can I be a dependent if I’m married?
It’s possible that you could qualify and be claimed as a dependent by someone, such as your parent, even if you’re married. In that case, in your personal information section, you’ll indicate that you are being claimed as a dependent on someone else’s return.
Note that spouses generally cannot claim each other as dependents, even if one of you does not earn income.
How many dependents can you claim?
There is no limit to the number of dependents you can claim on your return. If the dependent meets the requirements for a qualifying child or relative, you can include them on your return.
What happens when someone claims you as a dependent?
You can still file a return – even if someone claims you as a dependent. Depending on your circumstance, you may still need to file a tax return. You can still file your own return even though you are being claimed as someone’s dependent. When you complete your return, you should indicate that you are being claimed as a dependent on someone else’s return.
If I’m claimed as a dependent, do I lose money?
If you’ve been claimed as a dependent on a relative’s tax return, it means they’ve received certain tax benefits associated with taking care of you. In this case, you don’t qualify to claim these specific benefits for yourself. Rest assured – you have the opportunity to claim these benefits once you start filing your own tax returns.
What are the steps for filing a tax dependent?
TaxSlayer makes adding dependents to your return quick and easy. We can help make sure you get your maximum refund with all the credits and deductions you deserve.
Ready to start filing your return? Let TaxSlayer help you get your biggest refund!
