Please see the following requirements to declare someone as a dependent on your tax return.
Qualifying
child
- They are
your child or stepchild, foster child, sibling or a descendant of one of
these.
- They
aren't claimed as a dependent by someone else.
- They are a
U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They
aren’t filing a joint return with their spouse.
- They are
younger than you and under the age of 19 (or 24 for full-time students).
- No age
limit for permanently and totally disabled children.
- They live
with you for more than half the year (exceptions apply).
- They did
not provide more than half of their own support.
Qualifying
relative
- They don't
have to be related to you.
- They
aren't claimed as a dependent by someone else.
- They are a
U.S. 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 or they
were related to you.
- They made
less than $4,050 in 2017.
- You
provided more than half of their financial support.
