The information in this article is up to date for tax year 2024 (returns filed in 2025).
One of the most common tax questions out there is, “Who can I claim as a dependent?” If you’re a taking care of a child or helping out other relatives financially, you might be able to claim them as a dependent on your tax return. But it’s not that simple – there are specific rules from the IRS that you need to know about.
Benefits of claiming a dependent on your taxes
Understanding who you can claim as a dependent on your taxes can help you save lots of money. When you claim a dependent, you can often qualify for bigger deductions and credits, which means less taxable income and potentially a larger tax refund. For example, if you have kids, choosing the filing status “head of household” instead of “single” can get you a larger standard deduction and place you in a lower tax bracket. Both of which work together to reduce your taxable income.
Who qualifies as a dependent?
Here are the rules for determining who qualifies as a dependent:
- A dependent must be a U.S. citizen, U.S. resident alien, or resident of Canada or Mexico.
- You can’t claim a dependent if you are a dependent.
- A dependent can only be claimed by one taxpayer per year.
- You cannot claim someone who is married and filing a joint return with their spouse.
- The person must be your qualifying child or qualifying relative.
What is a qualifying child?
The IRS has five tests to determine whether someone is your qualifying child. They are relationship, age, residency, support and joint return. The details are as follows:
- Relationship – They must be your daughter, son, stepchild, foster child, brother, sister, half sibling, step sibling, or one of their offspring.
- Age – They must be under age 19 or 24 if they’re a student. There’s no age limit if the person is permanently and totally disabled.
- Residency – The person must have lived with you for more than half of the year. Temporary absences like going away to college, military service and vacations are still considered time they lived with you.
- Support – They cannot provide more than half of their own financial support.
- Joint return – Your dependent cannot file as married filing jointly for the year. Unless they’re doing it to get a refund of the income taxes that were withheld, or estimated taxes paid.
What is a qualifying relative?
As much as we’d like to think of our parents as superheroes, they won’t be young and able-bodied forever. At some point, you may be responsible for taking them to the doctor, providing financial support and tending to their daily needs. Here’s how to tell whether your parent (or other relative) qualifies as a dependent.
- Their gross income must be less than $4,700.
- You provide more than half of their financial support.
- They aren’t a qualifying child or already being claimed on someone else’s tax return.
- The person must stay at your place all year or be on the list of “Relatives who don’t have to live with you” in Publication 501.
Available tax breaks for claiming dependents
When you claim a dependent on your taxes, you open the door to valuable tax credits and deductions that can significantly lighten your financial load. Check out these tax breaks to get the most out of your tax savings.
- Child Tax Credit – The Child Tax Credit is worth up to $2,000 per child and up to $1,700 is refundable for 2024.
- Credit for Other Dependents – Those claiming an older child or aging parent could get a $500 tax credit for each qualifying person.
- Child and Dependent Care Credit – You can get a tax credit worth up to 35% of your child and dependent care expenses for children under 13 years old, or your spouse or another dependent who is unable to care for themselves while you go to work. For 2024, you can claim up to $3,000 in expenses for one dependent and $6,000 for two or more.
- Earned Income Tax Credit – Depending on your filing status, income and number of children you have, you may be able to get a tax credit worth up to $7,830.
- Medical expenses – If you paid medical or dental expenses for your qualifying child or relative, you may be able to claim those as an itemized deduction.
- Education tax credits – The American Opportunity Tax Credit and Lifetime Learning Credit can be claimed for qualified education expenses for you, your spouse or dependents.
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The articles and content published on this blog are provided for informational purposes only. The information presented is not intended to be, and should not be taken as, legal, financial, or professional advice. Readers are advised to seek appropriate professional guidance and conduct their own due diligence before making any decisions based on the information provided.
