Who can I claim as my dependent?
You can claim a child, relative, friend, fiancé(e), and so on as a dependent on your 2025 taxes as long as they meet the following requirements:
Qualifying child:
They're related to you.
They aren't claimed as a dependent by someone else.
They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They're under the age of 19 (or 24 for full-time students).
There's no age limit for permanently and totally disabled children.
They lived with you for more than half the year.
They didn't provide more than half of their own support for the year.
Qualifying relative:
They don't have to be related to you (despite the name).
They aren't claimed as a dependent by someone else.
They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They lived with you the entire year .
They made less than $5,200 in 2025.
You provided more than half of their financial support.
Does my dependent have to live with me for me to claim them?
Not necessarily. Certain relatives may qualify as dependents even if they don't live with you:
Children (including legally adopted), stepchildren, foster children, or any of their descendants
Siblings, including half and step siblings
Parents and their direct ancestors (excluding foster parents)
Stepparents
Aunts and uncles, nieces and nephews
Fathers-in-law, mothers-in-law, sons-in-law, daughters-in-law, brothers-in-law, and sisters-in-law
Any of these relationships that were established by marriage and not ended by divorce or death
In addition, children who were under 19 at the end of 2025 (24 if they attended school full time for at least part of five calendar months of the year) must have lived with you for more than half of the year to be claimed (time spent away at school counts as time lived with you if your home was still their primary home). There are special rules for children of divorced or separated parents and for persons receiving support from two or more individuals.
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.
