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Claiming dependents on your tax return can save you money, but unfortunately, you can’t claim yourself as a dependent. A tax dependent is someone who relies on you for at least 50% of their support, like a child or another relative.
The rules for claiming dependents can get a bit complicated, but we’ll break down who counts as a dependent and who doesn’t. We’ll also explain how to claim a dependent on your federal tax return, as well as some tax credits and deductions you could qualify for if you’re eligible to claim dependents.
What is a qualifying dependent?
A qualifying tax dependent is someone other than you or your spouse whom you can claim on your tax return. The person must be either a qualifying child or a qualifying relative. (We’ll explain what each of those terms mean in the next section.)
In the past, claiming a dependent could reduce your tax liability because you could take a personal exemption as well as an exemption for each dependent. In 2017, the last tax year that exemptions were around, each exemption could reduce your tax bill by up to $4,050. However, the Tax Cuts and Jobs Act (TCJA) eliminated both the personal exemptions and dependency exemptions beginning in 2018.
Claiming dependents still comes with several tax benefits, though:
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If you’re single, having dependents can allow you to qualify for head of household filing status, which offers a larger standard deduction than single filers get.
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You can earn more money and still qualify for the earned income tax credit (EITC).
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You may qualify for the child tax credit and additional child tax credit if you have dependent children who were younger than 17 at the end of the year.
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You may be eligible for other tax deductions and credits. For example, the child and dependent care credit is available to people who paid for the care of a child younger than 13 or a relative who couldn’t care for themself. The other dependent credit is worth $500 and is available if you support dependents of any age who meet certain criteria.
Read more: Here are 7 free tax filing options
Whom can you claim as a dependent on your taxes?
The Internal Revenue Service (IRS) only allows you to claim someone as your tax dependent in the following circumstances:
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No one can claim you or your spouse (if you’re married filing jointly) as dependents on their tax returns. There are exceptions if the person who’s claiming you is only filing a return to get a tax refund on previously withheld taxes or estimated taxes.
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The person you’re claiming isn’t eligible to file a joint tax return. (Again, an exception applies if the dependent or their spouse is only filing taxes to get a refund on withheld or estimated taxes.)
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The person you’re claiming must be a U.S. citizen, resident alien, or national, or a resident of Canada or Mexico.
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The person must meet the IRS criteria for a qualifying child or qualifying relative.
Who counts as a qualifying child?
All of the following must be true if you’re claiming a child as your dependent in your tax filing:
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The child is related to you: The child must be your son, daughter, stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of one of these people.
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The child is younger than a certain age: The IRS imposes the following age restrictions for claiming a child as a dependent:
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The child must be 18 or younger at the end of the tax year and younger than you (and your spouse if you’re married and file a joint return) if the child doesn’t meet the IRS definition of a full-time student.
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The child must be 23 or younger at the end of the tax year and younger than you (and your spouse if you file a joint tax return) if the child is a full-time student.
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The child can be any age if they’re totally disabled.
3. The child lived with you for more than half the year: There are exceptions for temporary absences, such as if a qualifying child attends college away from home, as well as for other circumstances, like if the child was born or died during the tax year, or if they were adopted midway through the year.
4. The child didn’t provide more than half of their financial support for the year: You can still claim your child as a dependent if they have a job, but you can’t claim them as a dependent if they provide more than 50% of their own financial support for the year. Financial support can include housing, food, clothing, out-of-pocket medical and dental costs, and education expenses.
Example: You have a 14-year-old daughter who lives at home year-round and relies on you for all of her financial support. She’s clearly your qualifying child. You also have a 21-year-old son who attends college out of state full time, and you pay for more than half of his expenses. He, too, counts as your qualifying child. But if he graduates or drops out of school, he’ll no longer count as your qualifying child because he’s older than 18. Likewise, if he works enough to pay more than half of his bills, he isn’t your qualifying child under IRS rules.
Who counts as a qualifying relative?
For the IRS to consider someone your qualifying relative for tax purposes, the following must be true:
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The person isn’t your qualifying child. The person also can’t be considered another taxpayer’s qualifying child.
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The person is EITHER someone who lived in your household for the entire tax year OR is related to you in some way. Examples of people the IRS counts as your relatives include a child (who doesn’t meet the qualifying child definition), stepchild, sibling, niece or nephew, parent, stepparent, in-law, grandparent, or aunt or uncle. Note that if the person is considered a relative, they don’t necessarily have to live with you to qualify as your dependent.
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The person’s gross income for the year is $4,700 or less. There’s an exception if the person is disabled and receives income from a sheltered workshop, which is an organization that provides employment opportunities to people with certain mental or physical impairments.
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You provide at least half of the person’s financial support for the year. Exceptions may apply when parents are divorced or separated if the custodial parent has signed an agreement that states they won’t claim the child on their own tax return.
Example: You have a boyfriend or girlfriend who doesn’t work and lives with you all year long. As long as you provide at least half their support and they don’t have more than $4,700 of gross income, they’re considered a qualifying relative even though they’re not related to you because they were a member of your household for the entire year. You also provide most of your elderly mother’s financial support. Her only other source of income is Social Security, and none of her benefit is taxable. As long as her gross income doesn’t exceed $4,700, she still counts as your qualifying relative, even though she doesn’t live in your home.
Who can’t be claimed as a tax dependent?
With a few exceptions, you generally can’t claim the following individuals as tax dependents,:
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Yourself
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Your spouse
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A child 19 or older who’s not a full-time student or a child who’s 24 or older, unless they’re disabled OR they’re living at home and earning less than $4,700, and you provide most of their financial support
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Someone who’s not a relative unless they lived with you for the entire year, earned less than $4,700, and relied on you for most of their support
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A relative who earns more than $4,700 or doesn’t rely on you for the majority of their support
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Someone who can be claimed as a dependent by another taxpayer
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Someone who’s eligible to file a joint tax return
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Anyone who’s not a U.S. citizen, resident alien, or national, or a resident of Canada or Mexico
Tip: To get all the official rules on claiming dependents, check out IRS Publication 501.
How to claim a dependent on your taxes
You can claim dependents on your taxes through Form 1040. You’ll need to provide the following information about each dependent:
You’ll also be asked whether you’re claiming the child tax credit or other dependent credit on their behalf.
If you e-file, the best tax software will make it easy to add dependents. You’ll simply provide the information above for each person you’re claiming.
If you’re not sure whether you can claim someone as your dependent, you can use the IRS Interactive Tax Assistant to determine their eligibility. But due to the complexity of the rules, always consult with a tax professional if you have any questions about what’s allowed.
Read more: Getting a refund? Here are 5 smart ways to use it
Frequently asked questions (FAQs)
How long can you claim a child as a dependent?
You can usually claim a child who’s not married, lives with you most of the year and relies on you for the bulk of their support until they reach age 19 if they’re not a student, or until age 24 if they’re a full-time student. There’s no age limit if the child is totally and permanently disabled.
How many dependents should I claim?
You should claim anyone who counts as a qualifying child or qualifying relative under the tax code. There’s no limit on the number of dependents you can claim.
What tax credits can I claim if I have dependents?
You may qualify for the child tax credit and additional child tax credit if you have qualifying children who were 16 or younger at the end of the year. You may also receive the child and dependent care credit if you paid for childcare for a dependent child younger than 13 or for the care of a relative who couldn’t take care of themselves. The credit for other dependents may be available if you have dependents but can’t claim the child tax credit or additional child tax credit on their behalf. You can also qualify for the earned income tax credit at higher income levels if you have dependents.