Who Can I Claim as a Tax Dependent?

“Who can I claim as my dependent?” has remained a top question for many taxpayers. It’s an area where tax deductions and credits are often overlooked or inaccurately reported on tax returns.

Under tax reform, you can no longer claim the dependent exemption (a decision that was solidified permanently with the passing of the One Big, Beautiful Bill) — but you still need to know who qualifies as your dependent for other tax benefits like the Child Tax Credit (increased from $2,000 in 2024 to up to $2,200 per child under age 17 for tax year 2025 and adjusted annually for inflation starting in tax year 2026) or the $500 Other Dependent Credit for children over 17 years old or for dependents who aren’t your children.

While we’ll help you to understand who may be eligible to claim as a dependent below, don’t worry about remembering these rules come tax time. TurboTax has you covered. 

Key Takeaways

• To qualify as a dependent, children must meet specific requirements regarding relationship, residence, age, and support.
• Qualifying relatives must meet requirements regarding their relationship to you, their gross income, and the support you provide.
• The One Big, Beautiful Bill permanently eliminated the dependent exemption, but you can claim other tax benefits and a greater standard deduction.
• Claiming dependents can help you reduce your tax bill via credits and write-offs.

Who can I claim as a tax dependent?

Dependents aren’t just limited to your birth children; you may also be able to claim:

• Step and adopted children
• Siblings (half, full, and step)
• Parents (including step-parents)
• Grandparents
• In-laws
• Non-blood relatives

To claim a child or a qualifying relative as a dependent, they must meet certain requirements. See the dependent tests outlined below to see if you can claim them.

The 5 tests that qualify a child as a dependent

A child may be an eligible dependent if they meet the following requirements:

• Relationship: Must be your child, stepchild, adopted child, foster child, brother or sister, or a descendant of one of these (grandchild or niece/nephew).
• Residence: Must have the same residence for more than half the year (exceptions apply).
• 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: Received more than half of their support from you.
• Joint Support: The child cannot file a joint return for the year (unless to claim a refund of taxes paid or withheld).

The 4 tests that will qualify a relative as a dependent

For tax purposes, an individual can be claimed as a qualifying relative if they meet the following requirements:

• Not a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
• Gross Income: The dependent being claimed earns less than $5,200 in 2025 ($5,050 in 2024).
• Total Support: You provide more than half of the total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

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. For example, you can not still be married to someone else. (Also, check your individual state law, as 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).

Should I claim a dependent if they qualify?

In many cases, it can be advantageous to claim dependents. Some of the most notable tax benefits include:

• Child Tax Credit: This credit is a tax benefit designed to provide tax relief to families with kids by reducing taxable income dollar-for-dollar. In 2024, the Child Tax Credit was worth up to $2,000 per qualifying child. The One Big, Beautiful Bill increased the Child Tax Credit to up to $2,200 per qualifying child under age 17 for tax year 2025 and will be adjusted annually for inflation starting in tax year 2026.
• Additional Child Tax Credit: While the Child Tax Credit isn’t fully refundable, you may be eligible for a partial refund via the Additional Child Tax Credit. The refundable portion of this credit is up to $1,700 per qualifying child for 2024 and 2025.
• Credit for Other Dependents: This credit allows you to take a nonrefundable tax credit of up to $500 for each qualifying relative you’re claiming on your tax return.
• Child and Dependent Care Credit: For 2024 and 2025, this refundable tax credit is worth up to 20% to 35% (up to $3,000 for one qualifying dependent or $6,000 for two or more qualifying dependents) for care expenses.

Having a dependent may also allow you to deduct more medical expenses, qualify for education credits, and claim a greater Earned Income Tax Credit.

Updates on eliminated dependent tax benefits

Prior to the Tax Cuts and Jobs Act of 2017, a dependent exemption allowed you to take a deduction for each qualifying dependent. This provision was expected to return in 2026. Instead, the One Big, Beautiful Bill has permanently eliminated the dependent exemption, which was set to return in 2026 with the expiration of the TCJA.

While personal and dependent exemptions won’t be reinstated, the nearly doubled standard deduction established by the TCJA will remain. For the 2025 tax year, the standard deduction is:

• $15,750 for single taxpayers and married individuals filing separately
• $31,500 for married couples filing jointly
• $23,625 for head of household filers

Who can I claim as a dependent? FAQs

Question: My 26-year-old is living with me. He works and made more than $5,200 in 2025. 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 at least 5 months out of the year. To be considered a “qualifying relative”, his income must be less than $5,200 in 2025 ($5,050 in 2024).

Question: I started 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 my boyfriend pays 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 as some states don’t comply with the federal law), supplies over half of your support, and you lived with him the entire year and did not earn more than $5,200 in tax year 2025, 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 one month. Can I claim him as a dependent?

Answer: You cannot claim a spouse as a dependent. However, if you file married filing jointly, you may have more tax benefits.

No matter what moves you made last year, TurboTax will make them count on your taxes. Whether you want to do your taxes yourself or have a TurboTax expert file for you, we’ll make sure you get every dollar you deserve and your biggest possible refund – guaranteed.