You can claim someone as a dependent on your tax return if they meet the IRS criteria for either a qualifying child or a qualifying relative.
General Requirements for All Dependents
- Must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
- Cannot be claimed as a dependent by more than one taxpayer (with rare exceptions).
- Cannot file a joint return with a spouse unless only to claim a refund.
- You cannot claim your spouse as a dependent.
- The dependent must rely on you for more than half of their financial support
Qualifying Child
To claim a qualifying child as a dependent, the person must:
- Be your son, daughter, stepchild, eligible foster child, adopted child, sibling, half-sibling, stepsibling, or a descendant of any of these.
- Be under age 19 at the end of the year, or under age 24 if a full-time student, or any age if permanently and totally disabled.
- Have lived with you for more than half the year (exceptions apply for temporary absences).
- Not have provided more than half of their own support.
- Not file a joint return with a spouse, except to claim a refund
Qualifying Relative
A qualifying relative must:
- Not be a qualifying child of any taxpayer.
- Be related to you or live with you all year as a member of your household.
- Have gross income less than $5,050 (for 2024).
- Receive more than half of their financial support from you.
- Not file a joint return with a spouse, except to claim a refund
Examples of Qualifying Relatives
- Your child, stepchild, foster child, or adopted child.
- Your siblings, half-siblings, stepsiblings.
- Your parents, stepparents, grandparents.
- In-laws (son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, sister-in-law).
- Other relatives like uncles, aunts, nieces, nephews.
- Non-relatives who live with you all year as part of your household
In summary, you can claim as a dependent a qualifying child or qualifying relative who meets these tests related to relationship, residency, age, income, and support. This allows you to benefit from certain tax credits and deductions
