Who Can I Claim as a Dependent for This Tax Year?

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That is one of the trickiest questions when it comes to preparing your taxes. It’s so difficult because the nature of families has changed so much. Back in the days before divorce was as common as it is today, claiming a dependent was easy. Two parents meant one married filed jointly return that claimed all the children. Today, just having the parents separated and filing two returns can mean audits if you’re not careful!

It’s also important to make sure you’re claiming every dependent you can. If this recent economic crisis has taught us anything, it’s that it’s very important to get your taxes right so you get the largest refund you’re entitled to. Last year, the average tax refund was nearly three thousand dollars according to the IRS. Who wouldn’t want an extra $3,000 to help with bills this year?

So, let’s discuss how the rules have changed and who you can claim as a dependent for the tax year 2010.

Qualifying Dependents

By definition, a dependent is someone who is a qualifying child or qualifying relative, which by definition makes it only possible for that dependent to appear on one tax return. When it comes to deciding if someone is a qualifying child or relative, qualifying child takes precedence if the individual satisfies all the requirements..

Qualifying Child

To be considered a qualifying child, you need to satisfy four criteria – relationship, residence, age, and support. On relationship, the child must be your child, step child, adopted or foster child, brother or sister, or a descendant of one of these (so nephews count too). They must live with you for more than half the year (residence) and be under the age of nineteen unless they are in college, then the age limit rises to twenty four. The age restriction is removed if they are totally and permanently disabled. Finally, you must provide more than half of his or her financial support during the year.

Qualifying Relative

To satisfy the requirements to be a qualifying relative, there are six requirements. First, they can’t be a qualifying child. They have to earn less than the personal exemption amount during the year, which for TY2010 was $3,650. You must also provide more than half of the total support. If they are married, they cannot file a joint return with their spouse (this would be double counting). They must be related to you in some way (the laundry list includes every conceivable familial relationship you can think of) or live with you for the entire year. Finally, they have to be a citizen or resident alien of the United States, Canada, or Mexico.

As you can see, many of the rules exist so that one dependent cannot be claimed on two returns.

Finally, we leave with this word of warning. This is also one of the areas where being accurate is crucial. If you claim someone who is already being claimed by another taxpayer, you’ll get audited regardless of which tax bracket you’re in. This makes it especially important for divorced parents to communicate with one another.

203 responses to “Who Can I Claim as a Dependent for This Tax Year?”

  1. Can my husband claim me as a dependent on his taxes? I receive social security income, i dont want it to effect me nor him.

    • Stephanie – NO, you are married, you are his spouse. You should file MFJ. You will receive an exemption for you and one for your husband, receive better tax rates, and possibly not even pay taxes on your SS income.
      Hope that helps,
      Mike, EA

    • Davis – NO, he is your husband not a dependent. File MFJ and you will each receive an exemption.

      (however he may also be a defendant – is he being sued?)

      Mike, EA

  2. For the year 2013. I only worked for 2 weeks. I am a part time student. I live with my mother and my 3 kids. I was wondering, can I claim my kids if my only income was child support? My mother had helped me with other cost for my kids. Please let me know what I can do or would it be the fathers right to claim them cause I didn’t work?

    • Michelle,
      Your children lived with you the entire year (or at least over 1/2 the year), you are the custodial parent. The father has no claim to the children’s exemptions, unless you give it to him by using form 8332.
      The child support you receive is non-taxable income to you.
      You would most likely do better allowing your mother to claim you and the children as dependents. If you file and claim the children, beings you had very little income (2 weeks), you are wasting their exemptions.
      Hope that helps,
      Mike, EA

  3. Provided the other qualifications are met (not a qualifying child, below the maximum income, and at least 50% of support), can a great aunt claim her grand nephew (her sister’s grandson) as a dependent relative?

    • T. Smith, Your great aunt could claim me as a qualifying relative as long as I meet the requirements. There is no relation required. Two things usually stop this – the income of the dependent being over 3900, or they didn’t live the ENTIRE year with the taxpayer.

      When can I move in?
      Best to you and Auntie,
      Mike, EA

    • Martha,

      Do they meet the requirements of a Qualifying Relative (pub 501)?
      They must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.

      Can they be claimed by anyone else? like you?
      Could they be your qualifying child?
      Do they file a joint return with someone else?
      Did they make 3,900 or more?

      If the answers are all no, and your daughter provided over 1/2 of the support for the entire year, she can claim them as qualifying relatives.

      Does that make sense?
      Mike, EA

  4. My mother is married and not legally separated and has lived with me Since Jan 4, 2013. Can I claim her as a dependent? She only has SSI less than $600/mo. Not sure if her husband will try to claim her? If he does she will not sign the return. I need some advice here

    • Amy, if she refuses to sign a MFJ return, her husband can not file MFJ and thus he will not receive an exemption for his spouse.

      Tax-exempt income, such as certain social security benefits, is not included in gross income. Thus she should pass the gross income test of earning less than 3900.

      Parents do not have to live with you to qualify as a dependent, but you must have provided over 1/2 their support for the year.

      Mom is most likely not even required to file as her gross income that is not exempt from tax is too low. If she had gross income of less than 3900 she could be your qualifying relative.

      Hope that helps, take care of Mom, you only get one!
      Mike, EA

  5. If my son in law who is in the military does not claim my daughter on his taxes because she is still living with me can I claim her as a dependent still? She still has lived under my roof and still falls under all four qualifications.

    • Stan, your SIL would not “claim’ your daughter. They are married, thus they could file MFJ, which would mean two exemptions for them. As you suggest, he could file MFS and thus leave her exemption out.

      But to your question – you mention “four qualifications” so I assume you’ve ruled out qualifying child. . . .So qualifying relative –
      As long as she does not file MFJ, or files MFJ only to claim a refund of w/h or estimated payments,
      She does not have to live with you, but
      Her gross income must be under 3900 – if you are in a community property state, 1/2 of her husbands income is her income. This doesn’t pass the smell test . . .
      You must have provided over 1/2 of her support. If her husband is in the military, they have income. Be sure you meet this requirement.

      I think in the end you’ll find it better for them to file MFJ, get a better refund.
      Continue to support them,
      Hope that helps,
      Mike, EA

  6. I have 30% placement of my son and it is written in the divorce papers that I get to claim him every other year and the mother is not working and hasn’t all year. This is not my year to claim him but since she is not working am I able to? Or would his mothers current boyfriend who is living with them be able to claim him (is not related)? Also on my years to claim him, am I also able to claim him for the eic credit since I pay child support every month and have 30% placement even though he does not stay with me for more than 6 months/year?

    • Lisa, you raise a couple complicated questions . . .
      First off – understand that what the court says holds no water with the IRS. The IRS says that with whom ever the child stayed with the most nights is the custodial parent. Only the custodial parent may claim the child exemption or sign it over to the non-custodial parent using form 8332. However, there is always a possibility of the court forcing one to sign over the exemption per the divorce decree – but that’s a court battle for another topic. . . .
      So if this is her year, and your son stayed more nights with her than you, you’re probably going to lose that battle.
      Can the BFclaim the child as a qualifying relative? – only if the child meets all the tests –
      Age,
      Lived with the taxpayer the ENTIRE year – oops might have failed that test.
      The child earned less than 3900.
      The T/P provided over 1/2 of the support.

      Earned Income Credit – requires the qualifying child live with the taxpayer over 1/2 of the year. So, if you only have the child 30% of the time, no EIC.

      What to do if the BF claims the child? File form 3949-A

      Hope that clears the questions,
      Mike, EA

    • Our daughter graduated college in May 2013, she got married June 22, 2013. Can we claim her on our taxes or the new husband’s tax return?

    • Phylis,
      Congrats – a college grad and married. Might be time to let go?

      If she was under age 24 and a full-time student for 5 months, did not file a joint return, did not provide over 1/2 her own support, then it sounds like she might qualify as a qualifying child. See pub 501 – qualifying child rules.

      If she is not a qualifying child, maybe qualifying relative – Did she earn over 3900? Remember community property states say 1/2 her husbands income is here income.

      Review pub 501 and come back with any questions,
      Mike, EA

  7. Can you still claim a child as dependent for 2013 if they get married in december of 2013? College student, doesn’t have a job, and lives at home with parents.

    • Angela, marriage is not the problem – it’s income (over 3900), and did they file a joint return. So in your case, possibly.

      Review Pub 501 qualifying child & relative rules.

      Mike, EA

  8. I have a roommate who has been living with us for the past 2 years. He is not related to us, but he is considered a member of our household.

    He will be making less than $1000 this year, and I have provided all of his financial support since he moved in. He repays us with housework & donating the small amount he makes from his job.

    My question is: can I claim him as a dependent?

  9. My husband didn’t work from the en of May till the middle of November. His income for the year will not reach $ 15 000. We have 2 children 7 and 13. Can I claim my husband as a dependent?

    • Nora – you are married. Your hubby is your spouse, even if he earned nothing. File MFJ, you will get an exemption for you + one for hubby + 1 for each child (dependents) – total of 4.
      Hope things are better in 2014!
      Mike, EA

  10. I have a roommate that I brought into my household 2 years ago. We are not related, but he lives in our house, shares our groceries, and otherwise is treated as a member of the family. I cover at least 90% of his expenses.
    He has a job, but will be earning less than $3000 this year.

    Can I claim him as a dependent?

  11. can I claim my boyfriend who is unemployed and is receiving social security disability benefits as he is legally blind. He is currently receiving $2000/24k annual benefits and he doesn’t file taxes.

    • Question: Our grandson who is 18 has been living with us since June 19th,2013. He is still in high school,doesn’t work however,does receive a social security death benefit of $919.00 a month,which his car insurance,phone bill and gas money comes out of. We do not take any money from him, and he has a separate savings account. Can we claim him on our 2013 taxes? His biological mother has contributed nothing. We do not charge room or board.

    • Jenna – you are a treasure!
      Social security disability is not considered when determining gross income for a qualifying relative (max = 3900). He must have lived in your house the entire year, and you must have provide for over 1/2 of his support.
      Review the other requirements in Pub 501, but it sure sounds like he is your dependent and you are his rock!
      Hang in there,
      Mike, EA

  12. hello,

    my husband is unemployed for 6 months now, do i need a waiver of husband? because it says on the waiver that it must be sign by both employers of husband and wife.

  13. Can my wife and I both have a personal allowances for our child on our W-4’s? I know that since we file taxes jointly that only we can only claim the child once.

    • Yep, just realize the more allowances you claim, the less withholding is taken, and the possibility of having to pay more come April 15th. Lots of people figure their expected taxes and claim an extra allowance – just be sure to plan for it.
      Mike, EA

  14. my wifes ex husband doesnt claim their daughter on his taxes as a dependent. Can he claim her on his unemployment since he lost his job?

    • Do dependents affect unemployment benefits? I doubt it, but I honestly don’t know. And I don’t know if they must be qualified dependents.

      Sorry,
      Mike, EA

  15. I was divorced legally in may of this year and have 3 kids I currently live with my bf and he provides all of our support my youngest is his but I was unable to put his name on birth cert because she was born b4 I could get my divorce settled so it currently says husbands information withheld my question is when he files taxes for 2013 can he claim me and my kids? would he be able to file as head of household? we live in the state of florida if that helps thank you

    • Sarah,
      Claiming your child’s exemption depends on with whom your child spent the most nights. That is the custodial parent, and that parent decides who can claim the children.

      If any of you lived with the BF the ENTIRE year, and he provided over 1/2 of the total support, then he could possibly claim each as a dependent. See Pub 501 – qualifying relative rules.

      If on Dec 31 you were not legally married, your ex can not file MFJ and claim your spousal exemption. If the children did not live with him over 1/2 of the nights in the year, then with a form 8332 signed by you, he cannot claim them. Thus he cannot file as HOH.

      Hope that helps,
      Mike, EA

  16. My daughter will be getting married in December 2013. I have paid 90% of all her living/college expenses for 2013. She recently has gotten a job and will likely make enough to file a tax return for 2013, however I have continued to pay her expenses. Will I be able to claim her and the expenses that I am out on college once she is married? Will I be able to claim her if she is required to file a return?

  17. My 29 y/o daughter is disabled. As a single parent, I have always claimed her as a dependent. She is getting married this fall. She and her husband will continue living with me as they are unable to live on their own. From what I’ve read, I believe I can continue to claim her as a dependent her as long as her husband doesn’t. I will continue to support her 100%. He only works part time and does not receive any money like social security for his disability as she does.

    As with Lan’s question on June 10th, would he get a personal exemption for her and him?

    Thank You

    • Hi Lan,
      Your spouse can not claim you as a dependent, but he will get a personal exemption of $3,900 for each of you.
      Thank you,
      Lisa Greene-Lewis

  18. I am having troubles with my fasfa application. how do i emancipate myself from my parents income tax? I don’t live with them for 4years. They still claimed me on the tax,

  19. Hello, a few weeks ago I tried filing my taxes online and they were rejected. It stated that my dependent was already used by someone else, which is her dad. I normally claim her every year and she lives with me 90% of the time so i don’t understand why he would just claim her. Also as of sept 2012 he no longer gives me child support (350.00 a month and he makes almost 6,000 a month) What do I do? Can I still claim her even though I was on unemplyment. Please help. Thank you.

  20. HI,
    My daughter got married in June 2012. We paid for her tuition in January of 2012. She is 28. Can we claim her as our dependent. She was in F-1 visa. She got married to US citizen. She stayed with us till the end of August 2012.
    Can our son in-law lawfully ask us to show him the original tax return and the amended one.

  21. I have the same problem as chanchan, but it still wouldnt let my bf/the father of my child claim her also, its asking for a form, but we arent married. please help so we could get out taxes out the way, it really doesnt matter who claims our daughter just as long one of us can.

  22. I have two children from my current boyfriend. Me and my boyfriend are not married yet. We agreed that he will be claiming our kids as he earn more income than me. But I’m little confuse whether to add my kids while preparing my tax return. When filing my tax return on turbotax online, it asked if i have children or financially support another person, and of course i answered yes. Then it goes to a question who do i support? the selection include “my child” and “i don’t support anyone”. I support my kids but like I said my boyfriend is claiming them on his tax return. In the end of the questionnaires, it said that my two kids were “nondependent”. Is this “nondependent” mean that I’m not claiming them but still shows that i have kids? Or should i not even add them at all? I would be lying if I answer no when it asked if i have children. Please help.

    • Hi JooJoo,
      No you would not add that as income. The scholarship should have gone toward his education.
      Thank you,
      Lisa Greene-Lewis

  23. I have lived with my grandparents all year with no rent, I am 20 yrs old, and a recovering addict with a perscription for it. Can my grandparents claim me as a dependant or relative? If so,How?

  24. The mother of my child was married in the beginning of September last year. To my knowledge she has not worked this year but she and her husband are filing jointly. We share joint custody of our child and the schedule of evenings spent at each other’s residence is split evenly across the board. Would they qualify to claim my child as a dependent seeing that the husband has given support for less than half the year? I have already filed and received my return claiming my child as my dependent. Is there a potential for an audit? Thank you.

  25. Can I claim my 19 year old daughter as a dependent when she is a college student but worked a summer job and now has her own W2 to file?

  26. My wifes parents are coming from another country. It seems that they will be receiving their social security numbers before the tax deadline.

    We’ve been supporting them financially for the entire year.

    I cannot find in any publications or tests that says they have to have been a U.S. resident for the tax year to be claimed as dependent.

    Could we get audited if we claim them as dependents?

  27. I moved into a new apartment with a roommate in April of ’12, and I provided most of their financial support for the rest of the year; am I ineligible to claim them as a dependent because we did not live together for the entire tax year?

  28. Can I claim my sister and her tuition fees if my parents dont claim her but they’re the ones who write the checks for her tuition fees? Or can I just claim my sister and not her tuition fees. Thank you.

  29. Hi, I have a question. Can I claim my sister and her college tuition fees if my parents don’t claim her and even if they wrote the checks for her tuition fees? Or can I claim her and then my parents claim her tuition fees? and what will happen if I claimed her and not the tuition fees? I made close to 21 K last year working part time and her tuition after financial aid was 10 k for a year. Note she also lived on campus last year. Thank you.

  30. Can I claim my grandson? His mother and father are not married and they are not claiming him and I take care of him more then 9 months out of the year.

    • Hi Michelle –
      You may be able to claim him. You did say his parents are not claiming him. There are some rules though. Such as, he must be a US citizen/resident alien, or a resident of Canada or Mexico. You didn’t say his age, but he must have no more than $3,800 in gross income…and receive more than half of his support from you.

      Here is a link that explains more detail about dependents that may help. http://turbotax.intuit.com/support/iq/About-your-Dependents/Who-Is-A-Dependent-/GEN12426.html

      Also, the TurboTax software does a great job of determining whether or not someone is your dependent. I’d suggest you go through the Dependent Interview screens and that should help you out too.

      Thanks,
      Karen

  31. my son was 24 in 2012 (he turned 25 in jan 2013), and is not a student. He did not have a job in 2012 but was on umemployment. He is not a student and lives with me and I provide all his financial support. His unemployment may be a tad more than $3700.
    Can I claim him as a dependent since I am supporting him more than 50% (almost 100%).

  32. Hi Lisa

    My question is..I have a young man living with me who is on social security..he is a wounded veteran, he is 26…He has been living with me for almost a year…Can I claim him on my income tax?

    • Hi Sandra,
      You cannot claim the child if her uncle claimed her in the same tax year. Only one person can claim a dependent at a time.
      Thank you,
      Lisa Greene-Lewis

  33. My wife and I have been filing married fililng jointly the past 5 years, and both of us were working. We both made our tax exemption to be 1. Starting this May, my wife stopped working. So, my question is, do I now change the tax exemption to 2? Is there something that I do to report that, she only worked half a year?

  34. My mother and I co-owned a home last year together. We had a falling out at the end of the year and went separate ways and are working on selling the house this year. She babysat some, cooked dinner and did homework with one of my daughters, and helped my oldest daughter with a few of her wants, but I do not feel she can state she paid for more then half of their living expenses. We have lived together for 12 years and she has never done this until now. Nothing else has changed about our situation except that she is now angry with me because of our falling out. My question is, I went ahead and filed my taxes be mail and expect the IRS to return and request documentation from both of us. Will they issue my return and then contact us in six months, or will they hold my return until the correct person is shown? I even have two divorce decrees that state I file the children as my dependents. Also, what does the IRS usually ask you to provide to prove you are the correct person claiming them. And one last question, is there any reason that she could legitimately state she was their provider? She lived downstairs and often wanted them to spend time with her, I did work a lot but it was some volunteer work however I provided a babysitter when away for work in the evenings, She worked a full-time job and did often keep groceries at her place for the kids as well, but that was by choice and not by need. I think she got very bad advice but I still do not know what to expect, and was hoping to get my refund soon. I also paid for audit defense before this info became apparent, will they be helping me with this issue? Thanks!

    • Hi Jillian,
      For you, your children would be considered your “qualifying children” if they are under age 19 or under age 24 if full-time students and when your mother tries to claim them they would be considered her “qualifying relatives”. There are differences between the two qualifications when you talk about the support test:
      -“Qualifying Children” – Cannot supply over half of their own support in order for you to claim them.
      -“Qualifying Relatives” – The taxpayer must supply over half of their support in order to be able to claim them.
      The IRS will follow the support test and who they lived with the most, which it sounds like you. In addition, your divorce decree which shows you can claim your children as a dependents, will most likely carry more weight.
      In order to figure out the support test, you would need to add up all of their living expenses: Food, shelter, clothing, etc.- if they did not provide over half of the support, you would meet that test.
      Please see this additional blog for more info:
      http://blog.turbotax.intuit.com/2011/11/07/who-can-i-claim-as-a-dependent/
      Thank you,
      Lisa Greene-Lewis

  35. CAN I CLAIM MY WIFE AS A DEPENDENT IF SHE IS ON UNEMPLOYMENT FOR THE ENTIRE YEAR? I’M PRESENTLY ON DISABILITY

    • Hi Steven,
      You cannot claim your wife as a dependent, however when you file married filing jointly you will get an exemption of $3,700 for her.
      Thank you,
      Lisa Greene-Lewis

  36. Why is my 11 year old nephew coming up as a non dependent when I do my taxes on Turbo Tax? I have tried to edit and re-edit and I don’t understand. He lived with me all year and he has mild autism.

  37. I PAID FOR MY DAUGHTERS COLLEGE TUIITION WHERE AND HOW DO I CLAIM THAT I HAVE A 1098T FORM AND IT 0NLY HAS AN AMOUNT IN BOX 5 WHEN I ENTER THAT IT TAKES THE CREDIT AWAY SHE GRADUATE IN MAY OF 2011

    • Hi Michelle,
      If it only shows an amount in box 5 it is showing your daughter received a scholarship or grant, which is why the credit is being taken away.
      I hope this helps you.
      Thank you,
      Lisa Greene-Lewis

  38. if my husband did not work for year 2011 and did not get any unemployment can i claim him as a dependent? if so, do i file married separate?

    • Hi Noel,
      You cannot claim a spouse as a dependent, you can, however receive a personal exemption of $3,700 for him if you file married filing jointly.

      Thank you,
      Lisa Greene-Lewis

  39. Our daughter is 24, still lives at home and is in her final year of school. She does not work. Can we claim her as a dependent on our taxes this year?

    • Hi Sandy,
      You could claim your daughter as a dependent under the guidelines for a “Qualifying Relative” as long as you provided over half of her support and she did not make over $3,700 in TY 2011. She would not be considered as your “Qualifying Child” as she has to be under 24 if she is a full-time student.

      Thank you!
      Lisa Lewis

  40. I was just married July 22, 2011 My husband is retired from the Army and gets a pension and a little bit from disablity, his total about is 1,500.00 a month, Will I beable to claim him as one of my dependants now? he does not work at all.

    • Hello,
      First of all let me apologize. I responded to your comment in September, but we are making enhancements to the blog and some responses did not post.

      Unfortunately, you cannot claim a spouse as a dependent. If you claim married filing jointly, you will get a personal exemption for both of you.

      For more information, please see Publication 501 for more information http://www.irs.gov/publications/p501/ar02.html

      I hope this helps you!

      Thank you,
      Lisa Lewis

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