Who Can I Claim as a Dependent (1440 x 600 px)
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Who Can I Claim as a Tax Dependent?

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The question, “Who can I claim as my dependent?” has remained a top question for many taxpayers. It is 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 — but you still need to know who qualifies as your dependent for other tax benefits like the Child Tax Credit (up to $2,000 per child under age 17) or the $500 Other Dependent Credit for children over 17 years old or for those 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. 

Who Can I Claim As a Tax Dependent?

The 5 tests that qualify a child as a dependent

  • Relationship: Must be your child, 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

  • 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 $5,050 in 2024 ($4,700 in 2023).
  • 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).
Couple smiling and looking at phone.

Dependent FAQ

Question: My 26-year-old is living with me. He works and made more than $5,050 in 2024. 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 $5,050 in 2024 ($4,700 in 2023).

Older man with his adult son sitting on the couch conversing.

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 $5,0500, 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.

1,003 responses to “Who Can I Claim as a Tax Dependent?”

  1. If my boyfriend lives with me can I claim him as dependent if I’ve supported him all year and he has not had a job? Also how much do you get back for 1 child ?

  2. HI Lisa… A quick question.We claim our son on our taxes and he is in school and works fulltime.Since we don’t qualify for the EIC can he receive the EIC even if we claim him?

  3. Hi I’m Tyhree. I’ve been working two different jobs for about 4 months Can I claim my 11 month old nephew whom I’ve helped take care of. His mother isnt employed so no one is claiming him?

  4. Can my bf claim me as a dependant even if i filed my own i meet all the requiremts for him to claim me because i didnt make nothing pretty much

  5. I claimed my neice last year cause I took care of her but her mother took her back and im not claiming her will I get in trouble with irs??

  6. My fiancé made more money than me in the past year so if he claims our son would he get more money or is it the same amount of money if either of us claim him

  7. I have had custody of my brother for almost eight months now, i was wondering since i didn’t work enough this year to file, can my fiance file him as a dependent?

  8. My son is 17 and work for more than six months and made like 10,000 can’t he file and claim his 3 and 4 year old brother as a decent????

  9. Hi my name is lis my husband filled taxes with out me and told me that our four month year old won’t recoeve anything is that true

  10. my daughter just turned 18 on 01/06/2015
    I was doing my taxes on turbotax and it said she was 18 and did not qualify as a qualifying child
    why? She still in school and I and my husband support her she doesn’t work.

  11. Hello. I have 3 questions. If a child is born in December but you take it to the Philippine for 9-12 months or the whole year can you still get the child as a qualifying child and you’re an American citizen. Two, you are a resident alien and your are married but your wife and 2 kids will be coming in March as resident aliens permanently as they will get social security numbers soon after that. Can the taxpayer claim mfj n all the credits too as he also showed support before they came. And the same taxpayer’s mother the taxpayer claimed in 2014 as a qualifying relative went to Philippines for 9 months for a long vacation. Can he still claim her even though she wasn’t home for awhile but her main residence has always been in the usa.

  12. my son worked for part of the year.can i still claim him. ipulled him out of public school and enrolled him in online school . waiting for responce . from them he is 17 years old

  13. I collected unemployment may 2014 to dec 1st 2014…made 5800 and had 10% taken out for federal/state totaling $535 ~
    I got a job dec 10th..made $580 for 2014.

    My 19 year daughter worked fulltime all 2014…approx 18k ..and we all live together the whole year , her paying exspenses, docunented full rent.

    Can she claim her brother and sister this year to get the eic since i only made $580 in wages and rest was unemployment?

    How would her and i both file?

    • I collected unemployment may 2014 to dec 1st 2014…made 5800 and had 10% taken out for federal/state totaling $535 ~
      I got a job dec 10th..made $580 for 2014.

      My 19 year daughter worked fulltime all 2014…approx 18k ..and we all live together the whole year , her paying exspenses, docunented full rent.

      Can she claim her brother and sister this year to get the eic since i only made $580 in wages and rest was unemployment?

      How would her and i both file?

  14. 2 Questions…..can my 24 year old claim me as dependent….I’m on SSDI
    2- Can she claim a brother who she has financially helped out of state for over a year?

  15. I really need help with my tax return! it’s just not adding up! I’m trying to claim my boyfriend who is 24 and I’ve been supporting. How am I supposed to go about that? And I know for a fact I’m getting jipped out of my money!

  16. Trying to find out how to file – 1. My husband has not worked all year, his disability checks started in August. Will he get a form like a W-2 that I need to file on our joint tax return? 2. My daughter turned 19 in April. She lived with me the entire year and i provided full support. She started working in September but has made less than $4,000 for the year. Do I claim her? Does she have to file herself?

  17. I am 18 years old , I live with my boyfriend & I do not work. I am 9 months pregnant & we’ve been living in our own apartment for 10 months. Is it possible for him to be able to claim me as a dependant ? He provides for me 100% because I have no income.

  18. Can my mom claim me If I am 19 and already moved out of the house. I stayed with her for 5 months, but she did not provide more then half of my support. Can I claim my son that was born last year Aug 30th? Can I claim girlfriend aswell? If my mom claims me…is that fraud?

    • Hi Daniel,
      If your mom did not provide over half your support then she can not claim you. Yes,
      you can claim your son that was born in August 2013. You can claim your girlfriend if:
      – She lived with you the entire year
      – You provided over half of her support
      – She did not make more than $3,950 taxable income
      – She meets the citizenship tests
      Thank you,
      Lisa Greene-Lewis

  19. Hi my two boys stayed with me for the summer and now they are with their father for the winter can i claim them on my taxes?

    • Hi Michele,
      Whether you can claim them depends on a few factors:
      – First, if there is a support agreement then you have to follow what it says.
      – If there is not one then the custodial parent (the one the children live with the majority of time) will get the deduction. The custodial parent can agree to allow the non-custodial parent to claim the kids by signing a written declaration.
      – You also have to provide over half of their support.
      I hope that helps you.
      Thank you,
      Lisa Greene-Lewis

  20. I am a single mom with a daughter that is a senior in high school and 18 us old and a son who will 24 in April he didn’t make 3500.00 he lived with me for 8 months can I claim him

  21. My mother has Alzheimer’s. I (age 59) moved back home with my son (who is 22 and a full time student) 2 1/2 years ago to take care of her. Her income is a trust my dad set up and all expenses are paid out of that. We have since hired a caregiver during the day so I can be up during the night for my mom. We have also hired a house keeper to come in twice a week. My job is taking care of my mom and her home. I have no income from any source coming in. Can she claim me as a dependent or a employee for a tax deduction? What all can we claim since I will be filling out the tax return (California) I had to replace her refrigerator and had repairs done to the electrical and plumbing. Her car needed a new transmission.

  22. Can I claim my step son who is 34 and on permanent mental disability? He lives with us and receives SSI in the amount of $720 a month.

    • Hi Kim,
      Yes as long as you provide over half of his support and he doesn’t have taxable income more than $3,950. The social security income would not be taxable if he didn’t have any other income.
      Thank you,
      Lisa Greene-Lewis

  23. I have a daughter she is 3. In 2014 she has lived from jan to September 12 with my in laws however my husband and I have been supporting her. We are currently separated and live in diff states. She didnt live with me during those months because I was in military training and moving to a new duty station. My in laws dont wanna claim her but my husband do. Like I said can I still claim her if she hasn’t lived with me but I been supporting her throughout the entire year?

  24. I been supporting my niece fr the past year but she doesn’t live in the same house as me can i claim her even if we dont live together but ive been supporting her

  25. My brother is 40 and has been living with me since being released from incarceration can I claim him since I provide for him. No he doesn’t work. What will I file him under on my taxes

  26. My 20 year old son’s fiance moved in with us in January of 2014. They both worked part-time. We normally claim our son as a dependent. Are we able to claim his fiance as well this year since she lived with us for a full year and we provided for her?

  27. I’ve been with my fiance for 4 yrs and 4mos. She is divorced, but recieves child support. Only worked a few months last year (been tough finding work for her) and I’ve had same job for 6 1/2 yrs and provide most of the income and housing. She has an 8 yr old son and custody and we’ve been living together now for 3 1/2 of those yrs. Can I claim her son?? Didn’t think so but want clarification. Thanks.

  28. Can I claim my 19 yr old as a dependent on my 2014 taxes? He graduated from High School May 2014 turned 19 in Sept 2014 and he does have a full time job but still lives at home and I support him.

  29. I just turned 19 January 10 of 2015 and I am a stay at home mom to my son I had November 10th of 2014. Me and my husband are married have been since February of 2014 he works full time but I don’t he makes less than 24000 a year would we file jointly or how would that work would he only claim our son or me as well to get his tax redemption?

  30. My sister in law, who is disabled and collects SSDI lived with us from Dec 31 2013 thru June 25, 2014. Can we claim her on our taxes as a dependent?

  31. I have a 17 year old living with me and i am 19. He has lived with me for over a year and i have financially supported him. May i claim him as my dependent?

  32. My brother is 18 and has been in college since about September. I send him money all of the time and try and help him as best I ca . My parents claimed him last year but theyre having troubles financially so I try to help with him as best as I can. Can I claim him as a dependent on my income taxes?

  33. Question: My ex husband wants to claim my son in his Puerto Rico taxes, my son leaves and is under my custody here in Texas . I want to know if is legal or possible for him to claim him in Puerto Rico and me in Texas? According to him the taxes are not the same so we can both claim him , because he pays child support.

  34. My ex has primary custody of my daughter but has been living with me since June 16,2014.. Can I claim her on my taxes?

  35. my daughter turned 18 on 08/30/2014 and she had a job since 07/2014 but she lived with us all of last year i know she has to do her own taxes but can i still claim her on my return.

    • Hi Randy,
      It looks like she meets the age requirement of being under 19 by the end of the year so you would be able to claim her on your 2014 taxes as a “Qualifying Child”. Once she turns 19, the rules change a bit. She could be claimed as a “Qualifying relative” as long as she didn’t make over $4,000 in 2015. If she was a full-time student when she is 19 then she could still be considered a “Qualifying Child” and then her income would not be a factor. Make sure if you claim her she doesn’t take a personal exemption. TurboTax will walk you through claiming her.
      Thank you,
      Lisa Greene-Lewis

  36. my question is I was wanting to know if I could claim my girlfriend this year on my income tax return we’ve been together for 3 years we have all kinds of paperwork to prove that we been together for 3 years at the middle of 2013 we lost our house in and had to move in with her parents we have shared the same address now for 9 months at are home she has not worked all year and she has been going to school full-time can i clamp her

  37. if my husband is permanently disabled and collecting disability early from his retirement can I claim him as my dependent if I provide more than half of his support?

  38. I want to kno if I can claim my boyfriend he doesn’t leave with me & he’s not working @the time.so can I or no?

  39. I have full physical custody of my daughter amd we live with my boyfriend…can herfsther who does not pay his child support and barley visits her claim her on his taxes!? can my boyfriend get in trouble for claiming me and er if i was not working and he supported the both of us!?

  40. My boyfriend and I want to get married. We both at unemployed students in Kansas. I plan on living with my parents for the summer, will she still be able to claim me in her taxes?

  41. I am 20 years old my girlfriend is 21 she has not worked all year and I have been taking care of her can I clam her as a dependent