Rules for Claiming Dependents on Taxes

Claiming dependents can help you save thousands of dollars on your taxes each year. Yet many of us aren't aware of who may qualify as our dependents.

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Key Takeaways

What is a dependent?

For tax purposes, a dependent is someone “other than the taxpayer or spouse” who qualifies to be claimed by someone else on a tax return. A dependent is someone who relies on another person for financial support. Typically, this includes your children or other relatives. It can also include people who aren't directly related to you, such as a domestic partner.

Once you identify someone as a dependent on your tax return, you're informing the IRS that you meet the requirements to claim them as a dependent.

Why claim someone as a dependent?

If you have a family, you need to know how the IRS defines “dependents” for income tax purposes. Why? Because it could save you thousands of dollars on your taxes.

For tax years prior to 2018, every qualified dependent you claimed could reduce your taxable income by up to the exemption amount, equal to $4,050 in 2017. In 2024, exemption deductions are replaced by:

Dependent rules also apply to other benefits such as:

Qualifying for these benefits can make the difference between owing money and receiving a refund.

The basic rules aren't complicated, but it can be difficult to apply those rules to certain family situations. That's especially true if you have a son off at college, a cousin who stays with you during the summer, or a daughter with a part-time job. The questions below will help you decide which relatives you can claim as dependents.

What qualifies someone as a dependent?

The IRS rules for qualifying dependents cover many situations.

Fortunately, most of us live simple lives. The basic rules will cover almost everyone. Here's how it all breaks down.

There are two types of dependents, each subject to different rules:

For both types of dependents, you'll need to answer the following questions to determine if you can claim them.

TurboTax Tip:

Including qualified dependents on your tax return is one of the best tax benefits available. It can open the door to many tax credits and deductions that can lower your tax bill.

Qualifying child

In addition to the qualifications above, to claim a qualifying child, you must be able to answer "yes" to all of the following questions.

Qualifying relative

Many people provide support to their aging parents . But providing some support doesn't mean you can claim a parent as a dependent. Here's a checklist for determining whether your parent (or other relative) qualifies.

In all cases, to claim someone as a dependent on your tax return, you can't be claimed as a dependent on someone else's return.

Examples of Claiming Dependents

Married filers with two minor children

Let's say you file jointly with your spouse. You have two minor children who don't earn income and live with you for more than half the year (though some exceptions apply). In this case, you can likely claim them as qualifying children dependents on your tax return.

Divorced filers with two minor children

Consider this case. You are divorced and have a custody agreement in place between you and your ex-spouse for your two children. The person who can claim these children on their tax return will come down to which person can satisfy the criteria provided by the IRS for claiming a dependent child. Typically, the person with whom the children live over half the year will be able to claim the dependents on their tax return. But there may be a separate legal agreement stipulating the other parent may claim the children as dependents.

Multiple siblings supporting an elderly parent through a multiple support agreement

Sometimes multiple adult children are supporting an elderly parent. Generally, the child who provides more than 50% of their support can claim them as a dependent. However, you can also use a multiple support agreement to determine which sibling can claim the elderly parent on a tax return. Even in this situation, you'll need to contribute a minimum of 10% to their support, but this falls considerably below the standard 50%.

Claiming a domestic partner

You can claim your domestic partner as a dependent if they meet the requirements set forth in the qualifying relative dependent category. Claiming a domestic partner can be a challenge. This is because of the low amount of income the partner can earn before becoming ineligible.

Deductions and credits available when claiming dependents

Who is not considered a dependent?

To be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return. Failure to meet any of these means the child cannot be considered a dependent.

A child who is permanently and totally disabled at any time during the year qualifies as a dependent child, regardless of age. Otherwise, according to the IRS age test, the child must be both:

If the child is a full-time student for at least five months of the year, the age requirement is different. The student must be both:

Age test examples:

Your son is not a student and turns 19 on December 1. Your son does not meet the age test.

Your daughter is a full-time student and turns 24 on December 1. Your daughter does not meet the age test.

Your brother is a 22-year-old unmarried student who lives with you and receives more than half of their support from you. You and your spouse are both 21 and file a joint return. Your brother does not meet the age test because he isn’t younger than you or your spouse.

Your sister is a 22-year-old unmarried student who lives with you and receives more than half of their support from you. Your spouse is 23 and you file a joint return. Your sister meets the age test because she is younger than your spouse.

In addition to the age test, other tests must be met to qualify as a dependent. These include:

Example. Your niece or nephew lives with you and receives support from you. However, they do not qualify on the basis of relationship.

Example. Your son lives with you three months out of the year and doesn’t meet any of the exceptions. Your son does not qualify as a dependent.

Example. You provided $5,000 toward your 18-year-old daughter's support for the year and your daughter provided $7,500 which totals all of her support. Your daughter is not a qualifying child, because she provided more than half of her own support.

Example. Your married daughter and her spouse filed a joint return and owed taxes. Your daughter is not a qualifying child because she filed a joint return not just to receive a refund.

How can I claim a dependent on my tax forms?

You claim your dependent(s) on the first page of Form 1040. Make sure you have their full names, ages, and Social Security numbers at hand. To claim your dependent(s):

  1. Enter their full name on the first page of Form 1040.
  2. Enter their Social Security number.
  3. Indicate their relationship to you.
  4. If you have more than four dependents, check the appropriate box and list their information on a separate page.

Make sure your dependent meets the IRS requirements. Generally, the IRS requires that the child is under the age of 19 (or under 24 if a full-time student), lives with you for more than half the year, and does not provide more than half of their own financial support.

Frequently asked questions about claiming dependents

How much can a dependent child earn?

A qualifying child can earn an unlimited amount of money and still be claimed as a dependent, so long as the child doesn't also provide more than half of their own support.

If the dependent child is being claimed under the qualifying relative rules, the child's gross income must be less than $4,700 for the year in 2023. This threshold increases to $5,050 for 2024.

When should I stop claiming my child as a dependent?

There may come a time when you can no longer claim your child as a dependent. It might be because of their age (your child no longer qualifies if over the age of 18 or 23 if a full-time student unless disabled). It also might be because you no longer pay for half their financial support. It also could be that they've moved out of the house. If you can no longer claim them under the qualifying child dependent rules you might be able to claim them under the qualifying relative tests.

Can you claim adults as dependents on your taxes?

You can claim adults as dependents on your taxes if they meet the criteria for qualifying relatives. Many people can claim their elderly parents as a qualifying relative dependent. You can claim a domestic partner on your return as a dependent as long as they meet the requirements.

Generally, the biggest hurdle to overcome by claiming an adult as a dependent is the income test. Adult dependents can't have a gross income of more than $4,700 in 2023 or more than $5,050 for 2024. If you follow all the guidelines and the adult meets the criteria, you can claim them as an adult dependent. This opens up the opportunity to claim additional tax deductions and credits. These credits and deductions can lower your tax bill.

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