Family Who Can I Claim as a Tax Dependent? Read the Article Open Share Drawer Share this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Pinterest (Opens in new window)Click to print (Opens in new window) Written by TurboTaxLisa Published May 31, 2024 4 min read 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). 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). 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. Get started Previous Post Nanny and Housekeeper Tax Rules Next Post Fun in the Sun: Summer Day Camp Expenses May Qualify… Written by Lisa Greene-Lewis Lisa has over 20 years of experience in tax preparation. Her success is attributed to being able to interpret tax laws and help clients better understand them. She has held positions as a public auditor, controller, and operations manager. Lisa has appeared on the Steve Harvey Show, the Ellen Show, and major news broadcast to break down tax laws and help taxpayers understand what tax laws mean to them. For Lisa, getting timely and accurate information out to taxpayers to help them keep more of their money is paramount. More from Lisa Greene-Lewis Follow Lisa Greene-Lewis on Twitter. 1,003 responses to “Who Can I Claim as a Tax Dependent?” « Older Comments Newer Comments » My ex-husband claimed my son as a dependent. My son is 20yrs old, made over $12,000 in yr 2011, he was a full-time student (graduated Mar 2012) His father contributed $3000 to school interest loans, allegedly, and also had him on his health insurance plan. Not more than $12,000 was given to him to help support him while going to school. Should my son be allowed to claim himself? As it stands, he paid $600 federally and $500 state income taxes, based on his father completing his return with turbo tax. Hello Kathy, If your ex-husband provided more than half of your son’s total support/expenses (rent, utilities, food, health insurance, etc) for the year then your ex-husband is entitled to claim your son as a dependent. If he did not then your son should be able to claim a personal exemption for himself on his own return. (If your ex-husband has already filed for 2011 then he would have to file an Amended return and that return would have to be accepted by the IRS before your son could file his own return with himself as a personal exemption.) Thank you, Denise Elliott I have a sister that is not working with 3 children that have been living with me for 8 months. Babies have chips (insurance) and she gets food stamps. Can I claim them as dependents? Hi Sylvia, You can claim them if they meet all of the following: 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. TurboTax will guide you through this by asking you a few questions and then will let you know if they qualify based on your specific tax situation and why. Hope this helps! Ashley I am filing 2009, 2010 & 2011 returns for our daughter, she did not owe any money and is due a refund from all 3 years, her status is single and can be claimed as our dependent (already covered in a previous post from you), should I send all 3 of her returns together with our 2011 return or do they need to be mailed separately? Thank you! Hi Shannon, All of her returns need to be mailed separately and separately from yours. Ashley Thank you! I am glad I asked because I would have mailed them all together for easier reference. My friend family arrived from the Philippines last year with his wife and 3 kids ages 23 21 and 19, the question is can he now ammend the tax ammendment from his last 3 years or refiled his fincome tax as his dependents even they are not here in the USA from 2008 to 2010? Hi jessie a angeles, Did you friend file a tax return in the US from 2008-2010? Keep in mind that in order to claim a child as a dependent, they must live with you for more than half the year. Ashley My son is 19 years old. He graduated high school in 2011 and began working a full time job in October, 2011. He filed his own tax return. Can I claim him as a dependent being that I took care of him for 10 months of 2011? I already submiited by own tax return. If the answer is yes can I submit some sort of amendment to my tax return to add him as a dependent? Thank you. Hi Patricia, If he filed his own tax return and claimed himself as an exemption, you will not be able to claim him. In addition, unless he was a full-time student for 5 months he would qualify under the “qualifying relative” rules so he could not have earned over $3,700. Thank you, Lisa Greene-Lewis My daughter is 24 she was a full time student for 5 months last year ( jan-may) and turned 24 in October of last year. May i still claim her as a dependent? Hi Miguel, Because your daughter was no longer under 24 in 2011, she would not be considered a “qualifying child”, however you could still claim her as a “qualifying relative” as long as you provided over half of her support, she did not earn over $3,700, and she meets the citizenship rules. TurboTax will walk you through all of the necessary questions to determine if you are eligible to claim your daughter. Thank you, Lisa Greene-Lewis Hi Lisa– We support our two sons 100% college cost including their apartment, but they don’t live at home. I am separate, so can file Head of household and would take one son as dependent? Hi Thuy, As long as you are unmarried or considered unmarried, you should be able to qualify as head of household and claim your son as a dependent. TurboTax will guide you through the appropriate entries. Also, please see IRS publication 501 http://www.irs.gov/publications/p501/ar02.html#en_US_2011_publink1000220775 Thank you, Lisa Greene-Lewis Hi–Thank you so very much for your prompt reply. Yes, I have been using Turbo tax forever (:. Thuy Hi Lisa- I definitely have to file extension as HOH but was wondering if the IRS would allow me to change my filing status to something else such as Married joint when I file the actual return. Thanks. Thuy I have living with my aunty of october 2011 and she wants to put me on her taxes and claim me as a dependent; i just turned 18 in March and it has only been 4months since living with my aunty. i have not worked for the past couple years and was enrolled as a full time college student as of janurary. I was wondering if she can is eligible to do so ? Hi Felicia, She can claim you as a “qualifying relative” as long as she provided over half of your support, you meet the citizenship rules, and no one else claimed you as a dependent. Thank you, Lisa Greene-Lewis Hi – My boyfriend has own house but has been unemployed for the last year so has been living with me to save on utilities, etc. I have provided most of the support at my house for the last year (food, clothes, lodging, etc). I have been told I can claim him as a dependent because he is living with me even though he still pays the bills for his house. The question is, how would I ever prove he lived with me for the last year if his mail is still delivered in his town and he’s never changed his address? I’m wondering what the IRS would require as proof? Thanks. Hi Lynette, The IRS will accept the following with your address as proof: – Car registration – Utility Bills – License showing the address – Voters registration – Car Insurance – Bank and employment records – Proof that the mail service delivers mail to your boyfriend at your address. Thank you, Lisa Greene-Lewis Hi Lisa, Thanks for the response. I guess I’m out of luck on claiming him then since he never changed his address on anything. It’s tough to claim him as a dependent if I can’t physically prove he lived here since I don’t have any of those items. Oh well. Thanks. Hi, I am currently married under a discrete marriage lisense but my wife does not live with me she still Maintains residency with her mother and I am not providing for her. She is 21, a full time student, works part time and her mother still provides for her. Can her mother still claim her as a dependent if I don’t? « Older Comments Newer Comments » Browse Related Articles Deductions and Credits Child Tax Credit 101 Family What Is a Dependent? An Introductory Guide to Dependents Tax Deductions and Credits What is the Child Tax Credit and How Do I Qualify? Deductions and Credits Can I Claim my Girlfriend as a Dependent? Family Child Tax Benefits: How Parents Can Save on Taxes Tax Deductions and Credits Can I Claim My Girlfriend or Boyfriend as a Dependent? Tax Deductions and Credits Tax Credits and Deductions for Families Education Who Should Take Education Tax Breaks: Parents or Students? Tax Planning Do You Financially Support Your Family Living Abroad? See If You Qualify for Any Deductions and Credits on Your Income Tax Tax Deductions and Credits Family Taxes: Take Advantage of Tax Savings
My ex-husband claimed my son as a dependent. My son is 20yrs old, made over $12,000 in yr 2011, he was a full-time student (graduated Mar 2012) His father contributed $3000 to school interest loans, allegedly, and also had him on his health insurance plan. Not more than $12,000 was given to him to help support him while going to school. Should my son be allowed to claim himself? As it stands, he paid $600 federally and $500 state income taxes, based on his father completing his return with turbo tax.
Hello Kathy, If your ex-husband provided more than half of your son’s total support/expenses (rent, utilities, food, health insurance, etc) for the year then your ex-husband is entitled to claim your son as a dependent. If he did not then your son should be able to claim a personal exemption for himself on his own return. (If your ex-husband has already filed for 2011 then he would have to file an Amended return and that return would have to be accepted by the IRS before your son could file his own return with himself as a personal exemption.) Thank you, Denise Elliott
I have a sister that is not working with 3 children that have been living with me for 8 months. Babies have chips (insurance) and she gets food stamps. Can I claim them as dependents?
Hi Sylvia, You can claim them if they meet all of the following: 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. TurboTax will guide you through this by asking you a few questions and then will let you know if they qualify based on your specific tax situation and why. Hope this helps! Ashley
I am filing 2009, 2010 & 2011 returns for our daughter, she did not owe any money and is due a refund from all 3 years, her status is single and can be claimed as our dependent (already covered in a previous post from you), should I send all 3 of her returns together with our 2011 return or do they need to be mailed separately? Thank you!
My friend family arrived from the Philippines last year with his wife and 3 kids ages 23 21 and 19, the question is can he now ammend the tax ammendment from his last 3 years or refiled his fincome tax as his dependents even they are not here in the USA from 2008 to 2010?
Hi jessie a angeles, Did you friend file a tax return in the US from 2008-2010? Keep in mind that in order to claim a child as a dependent, they must live with you for more than half the year. Ashley
My son is 19 years old. He graduated high school in 2011 and began working a full time job in October, 2011. He filed his own tax return. Can I claim him as a dependent being that I took care of him for 10 months of 2011? I already submiited by own tax return. If the answer is yes can I submit some sort of amendment to my tax return to add him as a dependent? Thank you.
Hi Patricia, If he filed his own tax return and claimed himself as an exemption, you will not be able to claim him. In addition, unless he was a full-time student for 5 months he would qualify under the “qualifying relative” rules so he could not have earned over $3,700. Thank you, Lisa Greene-Lewis
My daughter is 24 she was a full time student for 5 months last year ( jan-may) and turned 24 in October of last year. May i still claim her as a dependent?
Hi Miguel, Because your daughter was no longer under 24 in 2011, she would not be considered a “qualifying child”, however you could still claim her as a “qualifying relative” as long as you provided over half of her support, she did not earn over $3,700, and she meets the citizenship rules. TurboTax will walk you through all of the necessary questions to determine if you are eligible to claim your daughter. Thank you, Lisa Greene-Lewis
Hi Lisa– We support our two sons 100% college cost including their apartment, but they don’t live at home. I am separate, so can file Head of household and would take one son as dependent?
Hi Thuy, As long as you are unmarried or considered unmarried, you should be able to qualify as head of household and claim your son as a dependent. TurboTax will guide you through the appropriate entries. Also, please see IRS publication 501 http://www.irs.gov/publications/p501/ar02.html#en_US_2011_publink1000220775 Thank you, Lisa Greene-Lewis
Hi Lisa- I definitely have to file extension as HOH but was wondering if the IRS would allow me to change my filing status to something else such as Married joint when I file the actual return. Thanks. Thuy
I have living with my aunty of october 2011 and she wants to put me on her taxes and claim me as a dependent; i just turned 18 in March and it has only been 4months since living with my aunty. i have not worked for the past couple years and was enrolled as a full time college student as of janurary. I was wondering if she can is eligible to do so ?
Hi Felicia, She can claim you as a “qualifying relative” as long as she provided over half of your support, you meet the citizenship rules, and no one else claimed you as a dependent. Thank you, Lisa Greene-Lewis
Hi – My boyfriend has own house but has been unemployed for the last year so has been living with me to save on utilities, etc. I have provided most of the support at my house for the last year (food, clothes, lodging, etc). I have been told I can claim him as a dependent because he is living with me even though he still pays the bills for his house. The question is, how would I ever prove he lived with me for the last year if his mail is still delivered in his town and he’s never changed his address? I’m wondering what the IRS would require as proof? Thanks.
Hi Lynette, The IRS will accept the following with your address as proof: – Car registration – Utility Bills – License showing the address – Voters registration – Car Insurance – Bank and employment records – Proof that the mail service delivers mail to your boyfriend at your address. Thank you, Lisa Greene-Lewis
Hi Lisa, Thanks for the response. I guess I’m out of luck on claiming him then since he never changed his address on anything. It’s tough to claim him as a dependent if I can’t physically prove he lived here since I don’t have any of those items. Oh well. Thanks.
Hi, I am currently married under a discrete marriage lisense but my wife does not live with me she still Maintains residency with her mother and I am not providing for her. She is 21, a full time student, works part time and her mother still provides for her. Can her mother still claim her as a dependent if I don’t?