Who Can I Claim As a Dependent?
The age-old question, “Who can I claim as my dependent?”, has remained a confusing topic for many taxpayers and an area where tax deductions are often missed or misstated on tax returns.
Did you know, you may be able to claim your couch potato friend as a dependent? Did you realize that support of your struggling aunt who didn’t live with you may qualify you for the dependency deduction? Don’t feel bad, you would be surprised how many people don’t understand the dependency tax laws.
The bottom line is a dependent must be your “qualifying child” or “qualifying relative” and meet specific tests in order for you to claim them.
There are 5 test that will qualify a child as a dependent as follows:
- Relationship – Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these(grand or nephew).
- Residence – Must have the same residence for more than half the year.
- Age – Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
- Support – Must not have provided more than half of their own support during the year.
- Joint Support – The child cannot file a joint return for the year.
There are 4 tests that will qualify a relative as a dependent as follows:
- They are not the “qualifying child” of another taxpayer or your “qualifying child”.
- Gross Income – Dependent earns less than $3,700 TY 2011 and $3,650 TY 2010.
- Total Support – You provide more than half of the total support for the year.
- Member of Household or Relationship – The person must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you see IRS Publication 501 for a list of qualifying relatives.
Many taxpayers are surprised to find they may be able to claim a boyfriend, girlfriend, domestic partner, or friend as a qualifying relative if:
- They are a member of your household the entire year.
- The relationship between you and the dependent does not violate the law (you can’t still be married to someone else. Also check your individual state law. Some states do not allow you to claim a boyfriend or girlfriend as a dependent even if your relationship doesn’t violate the law).
- You meet all the other criteria for “qualifying relatives” (gross income and support).
Here are some common questions from our users that we answered:
Question: My 26 year old is living with me. He works and has made more than $3,600. Can I claim him as a dependent?
Answer: No, because your child would not meet the age test, which says your “qualifying child” must be under age 19 or 24 if a full-time student for a least 5 months out of the year. He may be considered a “qualifying relative”, but his income must be less than $3,700 for 2011 and $3,650 for 2010.
Question: I start work in September of this year and had my baby in March. Can I claim my baby as a dependent on my taxes?
Answer: Yes, even if you have a baby on December 31, you can claim them as a dependent on your taxes.
Question: My boyfriend fully supports me. We live with his mother, but we pay for our full support including rent. His mother wants to claim us as dependents. Who can claim the deduction?
Answer: As long as your boyfriend is not married (be sure to check your individual state law regarding claiming a boyfriend or girlfriend some states don’t comply with the federal law), supplies over half of your support, and you lived with him the entire year, you did not earn more than $3,650 TY 2010 and $3,700 TY 2011, you would qualify as his dependent. His mother could not claim you since she did not provide more than half of the support.
Question: My spouse has not worked all year except for a month, can I claim him as a dependent?
Answer: You cannot claim a spouse as a dependent. If you file married filing jointly, you will get a personal exemption of $3,650 for TY 2010 and $3,700 for TY 2011 for each of you.
Now that you are armed with more knowledge about dependent tax laws, you may want to reconsider kicking out your free-loading friend. They may help you get a larger refund.
For more information see our Who Counts as Your Dependent or Can I Claim My Girlfriend As a Dependent blogs.
Have product questions? We have your answers.
Can I claim my 19yo daughter who is a full time student and who is working part time and has made over $3600? If I do, can she file a 1040 EZ for her earnings?
Hi Amy,
You can claim your 19 year old daughter as a dependent if she is a full-time student regardless of how much she made. I don’t know what other deductions she has, but she should be able to file a 1040EZ for her earnings. She needs to make sure she checks off that someone else is claiming her as a dependent on their return.
I hope this helps!
Thank you!
Lisa Lewis
My daughter turned 24 on Feb 2 of 2011. She is a full time student living at home and only makes 13,000 this year. can I claim her as defendant on my 2011 tax return?
Hi Linda,
Unfortunately to claim your daughter as a “qualifying child” she would need to be a full-time student under age 24 at the end of the year and to claim her as a “qualifying relative” she would have to have income under $3,700 so she does not meet either test.
Thank you,
Lisa Lewis
My son is 21, he isnt working and I support him completely, can I write him off as a dependent.
He is not going to college.
Hi DadScott!
Yes you can claim your son as a dependent. He would be considered a “qualifying relative”, since he doesn’t fit into the age requirements for a “qualifying child”.
Thank you,
Lisa Lewis
Thanks Lisa!
so related question?
Does this mean I can claim him for last year too?
I didn’t think I could, so I only claimed my daughter, but my son was here last year too under same circumstances.
Yes, you can as long as no one else claimed him, he was not working, was not required to file a tax return, and for 2010 he did not earn more than $3,650.
Thank you,
Lisa
Can I claim my 19 yr. old daughter who goes to school full time and works full time? She lives on her own with the help of financial aide. I do not support her financially.
Hi Shirley,
Unfortunately, you can’t claim your daughter. She does not meet the “qualifying child” test or the “qualifying relative” test. She is not your “qualifying child”, because she doesn’t meet the residency test. She can’t be considered a “qualifying relative”, because you do not provide over half of her support and if she works full-time I would imagine she will not meet the gross income test of making under $3,700 in gross income for 2011.
I hope this helps!
Thank you,
Lisa Greene-Lewis
Are you able to claim a child or children if they where born in the month of october?
Hi Debra,
Yes, even if you have a baby on December 31, 2011, you can claim them as a dependent.
Thank you,
Lisa Greene-Lewis
Can I claim my 22 year old son as my dependent? He is not working or not going to school but I provide for his support.
Hi Margaret,
Although your son does not meet the test as a “qualifying Child”, you still may be able to claim him since he could meet the test as a “qualifying relative”. As long as he meets the following test:
-You provided over half of his support
-He does not file a joint return with anyone else(unless to claim a refund)
It looks like he already meets the gross income test since he did not work.
Thank you,
Lisa Greene-Lewis
My boyfriend and I have lived together for the last 4 years in New Mexico. In February we were blessed with our daughter. Since I had a higher income and better benefits through my work we decided he would be a stay-a-home dad and raise our daughter and I would work. His income for the month of January was 2400.00 and that is the only income he had for this year. Can I claim head of household and do I claim both my boyfriend and our daughter? Also do I claim his 2400.00 income on the taxes?
Hi Jessica,
Yes, you can claim head of household as long as you provide over half of the cost for keeping up your home and claim your daughter as a dependent. You may also be able to claim your boyfriend as a “qualifying relative” as long as he meets the requirements specified in this blog post and he is not required to file a tax return.
You would not claim his income as that is filed under his social.
Thank you,
Lisa Greene-Lewis
can i claim my boyfriends mother that has lived with me for 1 year.she has no income and i make more money than he does due to him being layed off
Hi Sherry,
You may be able to claim her as a qualifying relative as long as she meets the tests per this blog post,
which are:
-You provided over half of her support
-She did not earn over $3,700
-She meets the citizenship tests
Thank you,
Lisa Greene-Lewis
Please help us! We are a gay couple who have been together for 11+years residing in the state of Tennessee. In November of 2010, I received a diagnosis of Multiple Scelorsis and lost my job and have not been able to provided any income to our living expenses for these past 13 months. My medications are supplied by the pharmacuetical companies and I am currently scheduled for my federal social security disability hearing for sometime in 2012. Since neither of us are legally married, even to each other since Tennessee does not recognize alternate lifestyles, and have lived in the same townhouse for 2011, and I have not been able to provide any monetary resources to our monthly expenses, and I have been determined by both of my doctors to be permanently disabled, could my life partner claim me on his 2011 tax return as a dependent? I, of course, will not be filing any returns for 2011 since I have had no income of any kind. Thank you for your time and consideration!
Hi Steve,
Yes, your life partner can claim you as long as the following test are met:
- Your partner provided over half of your support in 2011
- You did not earn over $3,700 in gross income
- You are a U.S. Citizen, U.S. resident alien, or National of the U.S, or a resident of Canada or Mexico
I hope this helps you!
Thank you,
Lisa Greene-Lewis
First of all, Thank You! Lisa for taking the time to answer! Neither one of us want to do anything that would be against the law in regards to filing taxes. It has been difficult for us to go to just one income but he never complains; so I was hoping that this would repay him in some way! Would he be able to do the short form since we do not own investments or a home and still claim me? How about including my medical bills with his own? Again, Thank you! Your help is highly appreciated!
My girlfriend lived with me for the entire year, but made around $4200 while being a full time student. Can I claim her as a dependent?
Hi Jesse,
Sorry, per IRS guidelines, a girlfriend can be a “qualifying relative”, but cannot earn more than $3,700 in 2011.
Thank you,
Lisa Greene-Lewis
My 24 year old best friend has lived with me for 6 years now. I am 23 and live in my own apartment, independent from my mother, and receive no income other than my full-time job. He hasn’t had a job for the past 3 years and doesn’t receive any money from the government or his parents. I provide his food and clothing, plus pay all of the utilities and rent. How would I go about claiming him as a dependent?
Hi Jessicah,
Your best friend could qualify as a dependent “qualifying relative” as long as he meets the following tests:
- You supplied over half of his support
- He did not make over $3,700 in 2011
- He is a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Mexico or Canada
TurboTax will guide you and give you the exemption you deserve.
I hope this helps you!
Thank you,
Lisa Greene-Lewis
Another question: since I have supported him for the past 3 years, is there any way I can re-do my taxes for the past years where I did not claim him as a dependent? Or once you file taxes is it set in stone?
Hi Jessicah,
You can amend your tax return if your filing status changed or your deductions and credits changed. An amended tax return must be filed within 3 years from the date of original tax return or within 2 years you paid the tax, whichever is later. TurboTax also gives you the ability to amend your tax returns.
Thank you,
Lisa Greene-Lewis
Another detail: I live and work in Pennsylvania
Hi Jessicah,
See my two responses. Thank you for the additonal info. Where is live and work is not a factor in your specific question.
Thanks again!
Lisa Greene-Lewis
Lisa ,
How do I claim my qualifying dependent / son for last year?
I was not informed and didnt claim him.
Hi JSD,
If it is for your 2010 tax return you will have to amend you 2010 tax return. TurboTax can assist you with amending your return.
Thank you,
Lisa Greene-Lewis
Just so I understand this properly; age doesn’t matter if I’m being claimed as a “relative”, as long as I meet the income, residence, and support guidelines? I ask because I turned 24 at the end of the year but I still qualify for the rest of it!
Hi Katie,
Yes, you are correct. Age is not a factor for if you are “qualifying relative”
Thank you,
Lisa Greene-Lewis
I have a daughter that is 26 years old ,full time student ,works part time earned about $6,000.00 . She lives away but I provides almost all of her living expenses.I also have a son that is a full time student living at home , 23yrs. old . He made about $5,500.00. Can I claim both of them on my 2011 taxes. I live in Tennessee. Thanks, Raymond
Hi Raymond,
Your daughter cannot be claimed as your “qualifying child”, because she does not meet the age test of under 24 and a full time student at the end of the year. She also cannot be claimed as a “qualifying relative”, because she earns more than $3,700/year. Your son on the other hand can be claimed as your “qualifying child” since he is under 24 and a full-time student as long as he didn’t provide over half of his support. When he files his own return, he cannot claim an exemption for himself if you claim him as a dependent. Your dependents must also be U.S. citizens, U.S. Nationals, resident aliens, or residents of Mexico or Canada.
Thank you,
Lisa Greene-Lewis
IF i had a new baby in decmber 23 of 2011 can my baby be claim for taxs in 2012
Hi Jose,
You can claim your new baby on your 2011 tax return. Just make sure you have your baby’s social security number when you file.
Congratulations!
Lisa Greene-Lewis
I turned 25 on October 11 2011 and I made more than 3700. I lived with my parents the whole year can they claim me on their 2011 tax return?
Hi Sharon,
Sorry, they cannot claim you since you don’t meet the age test for a “qualifying child” and you do not meet the income test to be considered a “qualifying relative”.
Lisa Greene-Lewis
I realize I can claim my son who lives with me an is a full time college student an does not work.My question is around how much could get for claiming him in my taxes 2012
Hi Connie,
You may get a dependent deduction of $3,700 and you may be able to receive a credit or deduction for his college tuition if you paid it and claim him as a dependent.
Thank you,
Lisa Greene-Lewis
I am 20 years old a full time student and I made less than 3700 this past year. I have lived with my boyfriend for the past 2 years and we have a child together. Is he able to claim me on his taxes this year as a dependent? he pays for all of my expenses.
I was unemployed this year until november 28 ($1260 YTD). Can i claim my 3 year old on my taxes?
Hi James,
Yes, as along as no one else can claim him, he is a U.S. citizen, national, resident alien, resident of Mexico or Canada, and he didn’t supply over half of his own support.
Thank you,
Lisa Greene-Lewis
my son is 26, lives with us full time, an attended college in 2011 & did not work.
we supported him the entire yr.
Can we claim him as a “qualifying relative”.
even if he files a return via 1098-T for the AOTC
Hi Andrea,
No you would not be able to claim him if he files his taxes to get the AOTC, because in order to get the AOTC no one could claim him as a dependent. If you claimed him as a dependent qualifying relative he would not be able to get the AOTC. You would get it. If he does not file his tax return in order to get the AOTC then you would be eligible to claim him as long as he meets the test outlined in the blog post.
Thank you,
Lisa Greene-Lewis
Thank You for your reply Lisa
i been working since feb 2011 and had a baby november 18 2011 can i carry him on my taxes?
Hi Victoria,
Yes you can claim him on your taxes. Make sure you have his social security number.
Thank you,
Lisa Greene-Lewis
If you mean your dbulctiede, I have never seen a policy with a dbulctiede on the liability portion. So if the liability portion of your policy does not have a dbulctiede then no. If you mean will you have to pay for the other party’s injuries if they exceed your liability limits, then yes you are responsible for those amounts.
Lisa,
You still did not answer my question…I have a 23yr old friend that is an international student, goes to school full-time, does not work and has been in the US for two years. I have paid for some of her tuition fee last year as well as bought her groceries. Though we live in different apartments, can I claim her as my dependent for the two years she has been in the US
Hi Inno,
There are provisions which allow taxpayers to deduct $50 per month for foreign exchange students, however they must live with you, there must be a signed agreement between you and the educational institution, and it is for the first 12 years of school.
Regarding claiming her as a “qualified relative”, she would not meet the residency test of being a U.S. Citizen, national, resident alien, or resident of Mexico or Canada.
I hope this helps you.
Thank you,
Lisa Greene-Lewis
Hi Lisa, I have a 20 yr old daughter that is a full time student in PA, we pay all her living and tuition expenses. She work during the summer and earned 6500.00. Can she be claimed as a dependent? If not are my husband and I not able to claim tuition?
Hi Tricia,
If your daughter is a full-time student and under 24 she can still qualify as your “qualifying child” and her income will not be a factor. If she were over the age limit and you had to claim her as a “qualifying relative” then her income would have been a factor.
Thank you,
Lisa Greene-Lewis
When completing a 1040EZ for a college student who lives away from home, should her permanent home address be listed on the return or her college address?
Hi Angelia,
It should be the address the IRS has on file, which is probably her permanent address. If you change your address from the one the IRS has in the system, you are required to file Form 8822 so the IRS has record of the change.
Thank you,
Lisa Greene-Lewis
my baby was born december 25th 2011 can i claim ger as a dependent when i file my taxes
Hi Teka,
Congratulations on your new baby! Yes you can claim the baby. Make sure you have a social security number for your baby when you file.
Thank you,
Lisa Greene-Lewis
My daughter is a full time student. She live with me. She had a job in 2010 got laid off collect unemployement benefits 8234.00 in 2010 can i claim here as a dependent
Hi Jorge,
It depends on her age. If she is under 24 and a full-time college student you could claim her as a “qualifying child” and her income would not be a factor, however if she is over 24, you could not claim her as a “qualifying relative” as her income could not be more than $3,650 in 2010. Please note, she would also have to meet other test per the blog if she meets the age requirement.
Thank you,
Lisa Greene-Lewis
I currently am supporting my soon to be husband and his daughter. He is in the middle of a custody battle. I pay for rent, utilities, car payments, gas, food and childcare. He currently has Temporary custody. It is in writing that he can claim his daughter. Can I claim them both?
Hi Kellye,
You can claim them as long as you meet the tests in the post:
- He lived with you the entire year
- You provided over half of his support
- He did not earn over $3,700
- Meets the citizenship test
- Neither one of them are claimed on someone elses tax return
- He is not required to file a tax return
Thank you,
Lisa Greene-Lewis
My newborn was born on Jan. 4, 2012….. while I realize this MAY NOT be deductible… guess you can so “I am hoping” it will be!! So, can I claim my newborn born within a week after the new year??? Thanks!!
Hi Elizabeth,
Sorry, unfortunately you can not claim your baby on your 2011 tax return. The good thing is you can claim your baby for 2012. Congratulations on your new baby!
Thank you,
Lisa Greene-Lewis