Who Can Be Claimed as a Tax Dependent?
Tax dependents can be either qualifying children or qualifying relatives.
Qualifying Child Criteria:
Relationship:
A child, step-child, adopted child, foster child, brother or sister, half-brother, half-sister, step-brother, step-sister or a descendent of any of them.
Age:
Under age 19 at the end of the year and younger than the Tax Filer (or Tax Filer’s spouse, if filing jointly);
A student under age 24 at the end of the year and younger than the Tax Filer (or Tax Filer’s spouse, if filing jointly); or
Permanently and totally disabled at any time during the year, regardless of age.
Residency:
A child must have lived with the Tax Filer for more than half the year.
The exceptions are:
Temporary absences: Illness, education, business, vacation or military service.
Death or birth of a child: A child who was born or died during the year is treated as having lived with the Tax Filer more than half the year if the Tax Filer’s home was the child's home more than half the time child was alive during the year.
Kidnapped child: A child who is considered kidnapped may be claimed as a qualifying child if the following statement is true:
The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the Tax Filer’s family or the child’s family.
In the year the kidnapping occurred, the child lived with the Tax Filer for more than half of the part of the year before the date of the kidnapping.
A child considered kidnapped can be claimed until the child is returned or until the earlier of:
1. The year there is a determination that the child is dead.
2. The year the child would have reached age 18.
Children of parents who live apart: A child of parents who live apart is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true:
1. The parents:
a. Are divorced or legally separated under a decree of divorce or separate maintenance;
b. Are separated under a written separation agreement; or
c. Lived apart at all times during the last six months of the year, whether or not they are or were married.
2. The child received over half of his or her support for the year from the parents.
3. The child is in the custody of one or both parents for more than half of the year.
4. Either of the following statements is true:
a. The custodial parent signs a written declaration that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return.
b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2012 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year.
Support:
A child did not provide more than half of his or her own support during the year.
Joint Return Test:
A child cannot file a joint return for the year.
Exception: A child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.
Qualifying Relative Criteria:
A qualifying relative can be of any age.
Not a qualifying child:
A person is not the Tax Filer’s qualifying child or the qualifying child of any other taxpayer.
Member of Household and Relationship:
A person must either:
Live with you all year as a member of your household or
Be related to you.
Gross Income:
A person’s gross income must be less than $4,150 for the year.
Support:
The Tax Filer must provide more than half of a person's total support during the calendar year.
Reviewed April 17, 2024, Replacing June 3, 2019