Who Can You Claim as a Tax Dependent?

The IRS knows that some taxpayers provide their children and relatives with financial support. That’s why the government offers folks with dependents the opportunity to reduce their tax burden. Being able to claim someone as a dependent may significantly lower your tax bill. If you’re struggling with how to determine claiming a dependent, a financial advisor who specializes in taxes can help.

What Is a Tax Dependent?

A tax dependent is a child, spouse, family member or even an unrelated friend who lives with you and relies upon your financial support. Dependents can be claimed by a taxpayer using a dependency exemption that reduces the amount of taxes owed Each exemption decreases the total amount of income tax that you owe.

Who Is Considered a Tax Dependent?

There are specific IRS rules that determine who can qualify as a dependent. The IRS uses factors like marital status, other types of relationships and the total amount of support provided in a tax year to determine whether a taxpayer can claim a dependent. To qualify, you must have provided more than half of the person’s financial support for the year. 

However, not everyone you support qualifies as a dependent. These two general rules apply.

1. Claiming a dependent. You can claim a child or relative as a dependent as long as no one else can claim that person as a dependent. Generally, you cannot claim someone as a dependent if he or she is married and filing a joint tax return. However, there are exceptions to that rule; you may be able to claim a joint filer as a dependent if he or she only filed jointly to get a refund of estimated taxes that you overpaid or taxes that were withheld.
2. Citizenship. Dependents must be U.S. citizens, resident aliens, U.S. nationals or  residents of Mexico or Canada.

How Much Does a Dependent Reduce Your Taxes? 

When you claim a dependent on your tax return, you could be rewarded with several tax credits or tax deductions. A tax credit reduces the amount of tax you owe on a dollar-for-dollar basis and some tax credits are refundable. A tax deduction lowers your taxable income so that you owe less tax for the year. Tax credits are typically deemed to be more favorable to most people. Here is a breakdown of all the credits and deductions a dependent might help with:

• Child Tax Credit. Each qualifying child that you claim as a dependent can help you qualify for up to $2,000 in tax credits.
• Child and Dependent Tax Credit. If you pay for care for a dependent while you work then those expenses can qualify you for a credit worth up to $4,000 for one dependent and $6,000 for two or more.
• Earned Income Tax Credit. In 2025, individuals who make up to $61,555 or married couples who file jointly and earn up to $68,675 can qualify for a refundable.
• American Opportunity Tax Credit. If you’re helping to pay college expenses for a dependent then you could offset some of that with this credit (up to $2,500 per student).
• Student Loan Interest Deduction. If you are paying interest on a student loan that was taken out for a dependent then you could qualify for a deduction up to $2,500.
• Medical and Dental Expenses Deduction. When you pay for medical or dental expenses for your dependents, you could qualify to deduct those expenses if they exceed 7.5% of your income.

What It Means to Have a Qualifying Child

Children are the most common type of dependent that people claim on their taxes because as a parent or guardian, you are financially responsible for every aspect of their lives. 

The IRS allows you to claim children as dependents as long as they meet specific requirements:

• The child must be related to you. For example, a dependent may be your son or daughter, stepchild, sibling, stepsibling, nephew, niece or grandchild.
• In most cases, the child must live with you for more than six months each year. However, exceptions apply for children who are away from home due to sickness, education, military service, a new business or a vacation.
• The child must pass an age test. Children can only be claimed as dependents if they are under the age of 19. However, you can claim full-time students as dependents until they turn 24.

Additionally, children who are permanently or completely disabled can be claimed as dependents for their entire lives if they meet the other criteria for qualifying children.

What It Means to Have a Qualifying Relative

A qualifying relative is a member of your family or a friend who is designated by the IRS as a tax dependent. This means that a taxpayer must provide financial support for that relative or friend for most of the year.

These dependent rules and exceptions apply for qualifying relatives.

• If you have a relative who relies on you for most of their financial assistance – be it a parent or great aunt twice removed – you can claim them as dependents as long as no one else claims them. However, if your relative is considered a qualifying child, you cannot claim them as a dependent,  even if no one claims them.
• In order for you to claim a relative as a dependent, that family member cannot have a gross annual income above $5,050. Gross income includes all earned and unearned income.
• The relative you want to claim as a dependent must also live with you for the entire year. Exceptions apply for mothers, fathers, nieces, nephews and other relatives.
• If someone died during the year, you can claim that relative as a dependent for the whole year, as long as they lived with you up until their death.

For a full list of relatives who you can claim even if they don’t live with you, you’ll need to review IRS Publication 501¹.

Common Mistakes When Claiming Dependents

Claiming dependents on your tax return can provide substantial tax savings, but mistakes in this area can lead to IRS audits, penalties or disallowed credits. Many common errors can be avoided with careful planning and accurate documentation.

• Wrong Social Security number. Incorrect Social Security numbers are one of the most frequent mistakes. The IRS uses these numbers to match your dependents to their records, so even a minor typo can cause a return to be rejected or a credit to be denied. Verifying each dependent’s Social Security number before filing is essential.
• Double-claiming a dependent. Double-claiming a dependent is another issue, especially in cases of divorce or shared custody. Only one taxpayer can claim a dependent in a given tax year, and disputes often arise when both parents attempt to claim the same child. In most cases, the IRS gives priority to the custodial parent, but written agreements or Form 8332 may allow the noncustodial parent to claim the child instead. Filing without coordination can delay refunds and trigger IRS correspondence.
• Misclassification. Misclassifying a dependent’s status can also lead to problems. For example, mistakenly claiming someone as a qualifying child when they actually qualify only as a relative—or do not qualify at all due to income or residency rules—can result in the denial of credits like the Child Tax Credit or Earned Income Tax Credit. Be sure to review all IRS dependency tests (relationship, age, support, residency and joint return criteria) to ensure eligibility.
• Exceeding income limits. Overlooking gross income limits for qualifying relatives is another common issue. A relative who receives income above the IRS threshold cannot be claimed, even if you provided most of their support. Taxpayers sometimes overlook sources of unearned income, such as dividends or retirement distributions, that count toward this limit.

Bottom Line

Before you file taxes, you’ll need to find your dependents’ Social Security numbers. That way, you can include that information on your tax return. You cannot claim someone as a dependent if you don’t have access to a Social Security number, individual taxpayer identification number (ITIN) or an adoption taxpayer identification number (ATIN) for that person.

Tax Planning Tips

• A financial advisor with tax expertise can help you manage your taxes and potentially reduce your liability. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
• Use SmartAsset’s income tax calculators to help you figure out your federal, state, and local taxes. And if your taxes are complicated, it’s a good idea to work with a professional tax preparer or a tax prep program.

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