In order for you to claim an unrelated adult as a dependent, they would have to live with you the entire year, and must also fit these criteria:
- They haven’t already been claimed for the Child Tax Credit or Credit for Other Dependents, either by you or by anyone else.
- They have an SSN, ITIN, or ATIN issued on or before the due date of your return (including extensions).
- They are a US citizen, US resident alien, or US national.
- They aren’t filing a joint return with their spouse.
- They either lived with you for the entire year or are related to you.
- They have less than $5,050 gross income for 2024 (nontaxable Social Security doesn't count).
- You provided more than half of their financial support (more info).
The credit is $500 per qualifying dependent as long as your adjusted gross income (AGI) doesn’t exceed $200,000 ($400,000 if filing jointly). The credit goes down $50 for every $1,000 that the AGI exceeds the $200,000/$400,000 limit.
See this IRS webpage for more information.
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