What if I need clarification on Qualifying and other Dependents?

 

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

 

 

 

WHO CAN I CLAIM AS A DEPENDENT?

 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 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 U.S. 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).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• 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 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 (exceptions apply).
• They made less than $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support.

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.

Related Information:

• What does "financially support another person" mean?
• What is a "qualifying person" for Head of Household?

 

You may be thinking about the difference between a qualifying child for Child Tax Credit and an "other dependent" for the Other Dependent Credit. 

 

A qualifying child for child tax credit purposes:

- has to be under the age of 17 at the end of the year

- is your son, daughter, brother, sister or descendant of any of these. Foster, adopted, and half relations count

- lives with you for more than 6 months

- has a valid Social Security Number

- doesn't provide more than half of their own support (use this worksheet to determine their support)

 

Any dependent that you're claiming on your return that doesn't meet the definition of a qualifying child is considered an "Other Dependent" for purposes of this credit.