Who can I claim as a dependent?

Who can I claim as a dependent?

You are able to claim someone as a dependent if they meet the IRS rules for either a Qualifying Child or a Qualifying Relative. These categories have specific tests for relationship, residency, age, support and income. 

General IRS Rules for Dependents

 The IRS has some general rules for dependents. 
  1. Must be a U.S. Citizen, resident alien, U.S. national, or resident of Canada/Mexico. 
  2. Cannot be claimed as a dependent on more than one tax return (with rare exceptions). 
  3. Cannot claim their own dependent if you are claiming them. 
  4. You cannot claim your spouse as a dependent if you file jointly. 

Qualifying Child Test

To claim a child, they must meet all of these tests: 
  1. Relationship: Your son, daughter, stepchild, foster child, sibling, or descendant of any of these. 
  2. Age: Under 19 at year-end, or under 24 if a full-time student, or any age if permanently disabled. 
  3. Residency: Must live with you for more than half the year. 
  4. Support: The child cannot provide more than half of their own support. 
  5. Joint Return: The child cannot file a joint tax return (unless only to claim a refund).

Qualifying Relative Test

To claim a relative (like parent or grandparent), they must meet all of these tests:
  1. Relationship or Residency: Must be related to you (specific type of relative) OR live with you all year as a member of your household. 
  2. Gross Income: Must have taxable income below the IRS threshold ($5,050 for 2025).
  3. Support: You must provide more than half of their total support. 
  4. Not a Qualifying Child: They cannot be claimed as a qualifying child by you or anyone else. 

Relatives Who Don't Have To Live With You

A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.
  1. Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
  2. Your brother, sister, half brother, half sister, stepbrother, or stepsister.
  3. Your father, mother, grandparent, or other direct ancestor, but not foster parent.
  4. Your stepfather or stepmother.
  5. A son or daughter of your brother or sister.
  6. A son or daughter of your half brother or half sister.
  7. A brother or sister of your father or mother.
  8. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
Any of these relationships that were established by marriage aren't ended by death or divorce.

Risks & Considerations

Some things to keep in mind when claiming a dependent. 
  1. Documentation: Keep receipts and records of support you provide (housing, food, medical bills, etc.).
  2. Audit Risk: Claiming non-household relatives may trigger IRS review, so ensure you meet all tests. 

Source

Damian Fields prepared this response using IRS publications as a reference. Since every situation is unique, we encourage you to speak with a tax professional who can provide guidance based on your personal circumstances.

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