Who Can I Claim as a Dependent (1440 x 600 px)
Who Can I Claim as a Dependent (411 x 600 px)

Who Can I Claim as a Tax Dependent?

Read the Article

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. My mother is 73 years old. She makes around $12000 or less yearly. She lives with me I takes care her every thing . Can I claim her as my dependent?

    • Hi Nathan,

      So, your mom meets the requirements for a qualified relative and the support test as you provide more than half of her support. But, to determine if you can claim your mother as a dependent will also depend on the details regarding her income. For example, if some of her income is from Social Security that portion of her earnings is not counted toward the gross income limit allowable for a dependent.

      When completing your tax return with TurboTax you will be asked simple questions to determine if you can claim her as your dependent.

      Thank You,
      Katharina Reekmans

  2. hello, I am wondering if I can claim my parents as dependents for 2018 since I am technically my father’s caregiver (I make a small amount of income from it, but it all goes straight to my parents) and my parents do not make an income. They do not live with me, but I still provide for them.

    • Hi Chelsea,

      Many families are caring for parents now. Your parents might be considered a “Qualifying Relative”.

      If so then, they could make you eligible for the “Other Dependent Credit”.

      The requirements for claiming a Dependent and get the new “Other Dependent Credit” are:
      1. You provide more than half of the total support for the year. Support from you includes food, housing, medical expenses, clothing and other essentials.
      2. The person you are claiming does not have income that exceeds $4,150 for 2018; that amount does not include any Social Security or Supplemental Security Income benefits they are receiving.
      3. To claim a parent or anyone as a dependent, they must not be eligible or claimed as a dependent on another person’s tax return.
      4. The qualifying dependent must be a U.S. citizen, U.S. national, or U.S. resident alien.

      Thank you

  3. I have a 22 year old son that was a full time student at a university until he completed his degree in May. He moved back home with me and will start a job in August, He will continue to live with me and I will continue to support him so he can pay off his student loans with the money he will me making. Will I be able to claim him as a dependent on my 2019 taxes?

    • Hello Rebecca,
      Congratulations to the graduate!
      Your son could be considered your qualifying child. A qualifying child includes your children or siblings (including step, half or foster) or a descendant of any of them; must be younger than age 19 at the end of the year or younger than 24 and a full-time student.

      To qualify as your dependent on your tax return there are a few additional requirements:

      1. Qualifying Child: They are not the “qualifying child” of another taxpayer (such as a spouse)
      2. Gross Income: The dependent being claimed earns less than $4,150 (2018 Limits; 2019 amounts have not been released by IRS yet)
      3. Total Support: You provide more than half of the total support for the year.
      4. Household: Dependents must have the same principal residence as the taxpayer for more than ½ of the year. This residency requirement excludes temporary absences such as for illness, school, vacation, or military service where the child has every intention of returning.

      Here is more information: https://ttlc.intuit.com/community/college-education/discussion/daughter-in-college-in-2018-worked-and-earned-4900-parents-paid-over-half-her-living-and-school/00/489677#M13051

      Thank you

      Taking into

  4. My sister whom I live with forgot to claim me on her 2018 taxes, now she owes over two thousand dollars. I am 63 and only received SSI. Can she somehow redo her taxes, it is now June 27, 2019.

    • Hi Sandra,

      Yes. If the Tax Return has already been filed and accepted by the IRS then she can file an Amendment. On the Amended Tax return she would include you as a Dependent.

      For the 2018 Tax year the Dependency exemption has been removed but, she may be able to claim the new “Other Dependent” credit.

      Processing time for Amended tax returns are longer and they must be mailed. Amended tax returns are not eligible for Electronic Filing.

      Thank you.

  5. Hi,
    I got home from school and found out my father did not file my taxes for 2018 and all years previous that I have been working because I don’t owe any money. But I would still like to get my tax return back. I know I made over $4,150 in the year of 2018 and am a full time student but he claimed he as a dependent and didn’t put any income down for me. Is it possible I can still file late or as an independent. (Asking for me and my siblings because my father does this for all of us).

    • Hi Rachael,

      Yes, you will want to file a return even if you’re not required to do so in order to get any refund due to you.
      If you had any taxes withheld from your income, such as withholding on wages or retirement plan distributions, you overpaid your taxes or even if your income falls below the filing thresholds. If you don’t have a tax liability then you’re entitled to a refund of the money that was withheld. The IRS will keep it unless you file a tax return.

      Time is running out to file for a refund if you are eligible on the 2015 tax year. April 15, 2019, was the last day to file your original 2015 tax return to claim a refund. If you received an extension for the 2015 return then your deadline is October 15, 2019.
      When filing your tax return indicate on the tax return that you ARE a dependent of another; since your Father already filed and claimed you as a Dependent. Make sure you select the option for “I can be claimed on someone else’s return”, on the return.

      To file the previous year’s taxes you can buy the download for prior years. Buy the download here https://turbotax.intuit.com/personal-taxes/past-years-products/
      Don’t worry about knowing the form formats or tax rules for each year. TurboTax will ask you simple questions about you and give you the tax deductions and credits you’re eligible for based upon your answers.

      Thanks

  6. My 16 yr old daughter had her 15 yr old friend move in with us at the start of the year. This person is not claimed as a dependent by anyone else. Can I I claim this person as a dependent ?

    • Hi David,

      For tax consideration the IRS has two types of dependents: a qualifying child or qualifying relative.

      A qualifying child includes your children or siblings (including step, half or foster) or a descendant of any of them; must be younger than age 19 at the end of the year or younger than 24 and a full-time student.

      However, the friend could still be eligible for the “Other Dependent Credit”. Don’t worry about knowing all of these tax deductions, TurboTax http://turbotax.intuit.com/ will ask you simple questions, and give you the tax deductions and credits you’re eligible for based on your answers.

      Thank you

  7. Our daughter is 25 year old, live with us, she is student, she worked and earned $16k, can we claim her as a dependent because he was student. We pay for everything.

    • Hi Jorge,
      For tax consideration the IRS has two types of dependents: a qualifying child or qualifying relative. A qualifying child includes your children or siblings (including step, half or foster) or a descendant of any of them; must be younger than age 19 at the end of the year or younger than 24 and a full-time student.
      However, she could still be a dependent as a “Qualifying Relative”. She would make you eligible for the “Other Dependent Credit”.
      Thank you.

  8. My ex husband moved in with me due to his health reasons I fully support us both but he has medicaid cause of his health issues can I claim him as a dependent and would that interfere with his medicaid… he hasnt worked and isnt able and has a lot of medical prescriptions that he would never be able to afford.

  9. Can I claim my Granddaughter who lives with me more than 50% of the time. My son and the mother were never married and they have joint custody. My husband and I pay for all her needs, food, clothing, medical, school supplies and anything she may need other wise for after school activities. Her father does not claim her. Each year for the past 3 years I send a note stating joint custody and the mother does not have her full time. I just received a note from the IRS stating someone else is using this SSN#. Is there a form to file to clear up this matter as the mother continues to claim her 100% and we are really not on speaking terms and she will not listen, what is the answer. Please advise.

  10. Please get closed caption typists who can spell. It is embarrassing how many words are totally misspelled.