Who is a qualifying dependent?

A qualifying dependent may be a qualifying kid or relative. Your dependents include your:

• son, daughter, stepchild, foster child, adopted kid
• brother, sister, stepbrother, stepsister, half-brother, half-sister
• grandchild, niece or nephew
• parent, stepsibling, half-sibling, stepparent, or in-law

You can only claim each dependency once. If a dependent files their own tax return, they must specify that they are being claimed.

IRS Standards for Claiming a Dependent:

You may claim a dependent if they meet the following IRS standards:

• For children:
  • The child must be younger than you and under age 19 by the end of the year.
  • If a full-time student, they must be younger than you and under age 24.
  • There is no age limit for children who are permanently or totally impaired.
• For relatives:
  • Must have lived with you for more than half the year if related by blood.
  • Must have lived in your home the entire year if not related by blood.
• Additional requirements:
  • The individual is not a qualifying child and cannot be claimed by another taxpayer.
  • The relative’s gross income must be less than $4,050 by the end of the year (subject to change).
  • You must have financially contributed more than half of their support, including housing, food, utilities, repairs, clothing, education, medical bills, travel, and recreation costs.
  • They must be unmarried US citizens, US nationals, US resident aliens, or Canadian/Mexican residents.
  • If the dependent is filing a joint return, it must be only to claim a refund of withheld or estimated taxes.
• Note: You and your spouse (if filing jointly) cannot be dependents on another taxpayer’s return.

If all of these requirements are met, you may claim the dependent on your return. You must provide the dependent’s full name, date of birth, relationship to you, Social Security number, and any income (if applicable).

This entry was posted on Sunday, April 6th, 2025 at 9:33 pm and is filed under Tax Related Questions. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.