Dependent

What Is a Dependent?

A dependent is someone who relies on another person for financial support. For tax purposes, a dependent is either a qualifying child or a qualifying relative as defined by the IRS. Claiming a dependent can make you eligible for tax benefits such as the Child Tax Credit, Earned Income Tax Credit, the Child and Dependent Care Credit, and certain education credits.

Key points:
* A dependent must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
* Only one taxpayer may claim a specific dependent on a given tax return.
* Married couples filing jointly share dependent claims and related benefits; separated or divorced parents’ claims are generally resolved in favor of the custodial parent.
* Personal exemptions were suspended by the Tax Cuts and Jobs Act through 2025, but claiming a dependent still affects eligibility for credits and deductions.

Basic Tests to Claim a Dependent

All dependents must meet these general IRS tests:
* Dependent taxpayer test — rules that prevent a dependent from claiming another dependent and restrictions for those filing joint returns.
* Joint return test — a person generally can’t be claimed as a dependent if they and a spouse file a joint return, except to claim a refund of withheld or estimated tax.
* Citizen or resident test — the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.

If these are met, determine whether the person is a qualifying child or a qualifying relative.

Qualifying Child

To be a qualifying child, the person must satisfy tests for relationship, age, residency, and support.

Relationship
* Your son, daughter, stepchild, foster child placed by an authorized placement agency, or a descendant of any of these (for example, a grandchild).
* Your brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of these.

Age
* Under age 19 at the end of the tax year and younger than the taxpayer (or the taxpayer’s spouse if filing jointly), or
* A full-time student under age 24 at the end of the year and younger than the taxpayer (or spouse, if filing jointly).

Residency
* Lived with the taxpayer for more than half the year. Temporary absences for school, illness, business, vacation, military service, or similar circumstances typically count as time lived with the taxpayer.

Support
* The child cannot have provided more than half of their own support for the year.

Qualifying Relative

Use these tests only if the person does not qualify as a qualifying child. A qualifying relative can be any age.

Relationship or household
* Either a member of your household for the entire year or related to you (this includes parents, grandparents, siblings, in-laws, and others; adoption is treated the same as a natural relationship).

Gross income
* The person’s gross income for the tax year must be below the threshold set by the IRS. For tax year 2024, that limit is $5,050.

Support
* You must have provided more than 50% of the person’s total support for the year.

Common Tax Credits Linked to Dependents

Earned Income Tax Credit (EITC)
* A refundable credit for low- to moderate-income working individuals and families. The credit amount depends on income, filing status, and number of qualifying children.

Child Tax Credit (CTC)
* For 2024 and 2025, up to $2,000 per qualifying child under age 18, subject to income limits ($200,000 single; $400,000 married filing jointly).
* Up to $1,700 of the credit can be refundable through the Additional Child Tax Credit if the credit exceeds tax liability.

Child and Dependent Care Credit
* Available for work-related care expenses for qualifying individuals. The credit percentage depends on adjusted gross income (AGI).
* Maximum eligible expenses: $3,000 for one qualifying individual and $6,000 for two or more; the maximum credit rate is 35% for low-income taxpayers.

Education Credits
* American Opportunity Tax Credit (AOTC): credit for qualified education expenses for the first four years of higher education.
* Lifetime Learning Credit (LLC): credit for qualified tuition and related expenses for eligible students; rules differ from the AOTC.

Exemptions and Other Notes

• Personal exemptions are suspended through 2025, but claiming a dependent still affects eligibility for credits and other benefits.
• A person claimed as a dependent generally cannot claim someone else as their dependent.
• Special rules resolve conflicts when more than one taxpayer attempts to claim the same dependent; custodial parent rules apply for children of separated or divorced parents.

Bottom Line

A dependent is someone who depends on you financially and meets specific IRS relationship, residency, age, income, and support tests. Correctly identifying and claiming dependents can significantly affect your tax liability by qualifying you for multiple tax credits and benefits. When in doubt, consult IRS guidance or a tax professional to apply the rules to your situation.