Who Can I Claim as a Dependent (1440 x 600 px)
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Who Can I Claim as a Tax Dependent?

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The question, “Who can I claim as my dependent?” has remained a top question for many taxpayers. It is an area where tax deductions and credits are often overlooked or inaccurately reported on tax returns.

Under tax reform, you can no longer claim the dependent exemption — but you still need to know who qualifies as your dependent for other tax benefits like the Child Tax Credit (up to $2,000 per child under age 17) or the $500 Other Dependent Credit for children over 17 years old or for those who aren’t your children.

While we’ll help you to understand who may be eligible to claim as a dependent below, don’t worry about remembering these rules come tax time. TurboTax has you covered. 

Who Can I Claim As a Tax Dependent?

The 5 tests that qualify a child as a dependent

  • Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grandchild or niece/nephew).
  • Residence: Must have the same residence for more than half the year (exceptions apply).
  • Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
  • Support: Received more than half of their support from you.
  • Joint Support: The child cannot file a joint return for the year (unless to claim a refund of taxes paid or withheld).

The 4 tests that will qualify a relative as a dependent

  • Not a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
  • Gross Income: The dependent being claimed earns less than $5,050 in 2024 ($4,700 in 2023).
  • Total Support: You provide more than half of the total support for the year.
  • Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

Many taxpayers are surprised to find they may be able to claim a boyfriend, girlfriend, domestic partner, or friend as a qualifying relative if:

  • They are a member of your household the entire year.
  • The relationship between you and the dependent does not violate the law, for example, you can not still be married to someone else. (Also, check your individual state law, as some states do not allow you to claim a boyfriend or girlfriend as a dependent even if your relationship doesn’t violate the law).
  • You meet all the other criteria for “qualifying relatives” (gross income and support).
Couple smiling and looking at phone.

Dependent FAQ

Question: My 26-year-old is living with me. He works and made more than $5,050 in 2024. Can I claim him as a dependent?

Answer: No, because your child would not meet the age test, which says your “qualifying child” must be under age 19 or 24 if a full-time student for at least 5 months out of the year. To be considered a “qualifying relative”, his income must be less than $5,050 in 2024 ($4,700 in 2023).

Older man with his adult son sitting on the couch conversing.

Question: I started work in September of this year and had my baby in March. Can I claim my baby as a dependent on my taxes?

Answer: Yes, even if you have a baby on December 31, you can claim them as a dependent on your taxes.

Question: My boyfriend fully supports me. We live with his mother, but my boyfriend pays our full support, including rent. His mother wants to claim us as dependents. Who can claim the deduction?

Answer: As long as your boyfriend is not married (be sure to check your individual state law regarding claiming a boyfriend or girlfriend as some states don’t comply with the federal law), supplies over half of your support, and you lived with him the entire year and did not earn more than $5,0500, you would qualify as his dependent. His mother could not claim you since she did not provide more than half of the support.

Question: My spouse has not worked all year except for one month, can I claim him as a dependent?

Answer: You cannot claim a spouse as a dependent. However, if you file married filing jointly, you may have more tax benefits.

No matter what moves you made last year, TurboTax will make them count on your taxes. Whether you want to do your taxes yourself or have a TurboTax expert file for you, we’ll make sure you get every dollar you deserve and your biggest possible refund – guaranteed.

1,003 responses to “Who Can I Claim as a Tax Dependent?”

  1. Can my boyfriend claim my children? We have lived together for 3 years and the last 2 years I haven’t worked.

  2. Hi Lisa. Do you know what the minimum or maximum amount a person will get in thier refund for a qualifying relative?

  3. Can my husband and I claim our 23 year old son on our 2012 taxes- he graduated from college in May and got married in Sept. He was in vet school from August until Oct, and then obtained full time employment. He lived in his college town until May, and then moved to an apt in the town that his vet school was in.

  4. Hi. My ex remarried this year. She does not work. Our child lives with them most of the time because I am practically on the road all the time, he stays with me one week every month. I pay all of my child expenses (not court ordered) including half the rent where his mother and step father live. She is planning on allowing her husband to claim my child as his dependent even though he does not contributes anything to support the child. Is there anything I can do to avoid this?

  5. Hi, I’m 18 going on 19 the beginning of March. It has been a big debate between me and my mom on if she can claim me..I lived with her all of 2012 up until October. I was and am not a student and I made roughly $5200 working. Is she able to claim me?

  6. im married with my wife but my wife doesnt have papers we have a years together and she doesnt work. do i have to claim her or not ??

  7. Hi Lisa, I want to claim my brother who is 20 and a full time student. He lives with me and made around 4k. I pay for more then half his living expenses so is he considered a dependent? Also will me claiming him affect his FAFSA?

  8. I am married with 5 kids and a 13 year sister’s kid as another dependent. I made only $5148 for the 2012 and now I am unemployed. I am using the turbotax freedom software and my total earned income credit and child tax credit amounts to 2400 total for 6 dependents with such a low income. WHat am I doing wrong?

  9. Hi Lisa,
    I am doing my father’s taxes and am way confused on something. So here is the whole story. I lived with my parents the whole year, I am 38 years old and in 2011 I herniated a 4th disc in my back and have been diagnosed with severe spinal stenosis. I have filed for disability, got denied and am in the appeals process. I have done 1 side job during the year which I made $4000 and I am also claiming unemployment. So my total wages were about 15,000. Most of my income goes to medical bills, credit card bills, etc. My parents have totally supported me in every other way except for the whooping $80/month I get in food stamps. My Dr. considers me disabled and would have no problem documenting this in a letter. Can my parents claim me as a dependant?

  10. Hello Lisa,
    I am a single mother, and a full time first year student, I made approx $9800 2012 year and my tuition is approx 4600$ on my 1098-t, how much do think I will get approx back?

  11. Hello Lisa,
    My daughters mother is allowed to claim my daughter 1 out of 4 years. If she missed that year, can she file a form to still get the tax credit from a couple years ago?
    Thanks,
    Steve

  12. I married my husband in august, until that point i lived with my parents. I turned 18 in August, got married a few days later, then left home to live with my husband. Can I file married filing jointly even though I lived with my parents for 8 months out of the year?

  13. my daughter lived with me till she was 18 then moved out week after birthday and moved back in oct or nov i claimed her on my taxes that get me into trouble

  14. Spouse and two kids (both below 9 years of age) abroad in 2012 for education for full year. I support them fully and married filing jointly.
    Can I claim kids dependents? Residency Test does have few exceptions.

  15. I am a fulltime student and had all my tuition covered by fafsa as well as the university. I recently found out that due to this I would not be receiving a 1098-t form this year. My question: can my parents still claim me as a dependent in their taxes? I lived with them and they provided for everything else throughout the year.

  16. Can I claim my adult brother as an dependant who receives government assistance? He receives food stamps, so he buys his own food, but he lives with me and has since 2007. I pay all utilities and provide a roof over his head. He does not work, and is currently a student with the Univ of Phoenix . Thank you.

  17. Hi Bill,
    There are different test that must be met. If he can be considered your “qualifying child”, so under 19 or under 24 if a full-time student then the amount of money he makes isn’t an issue for claiming him, however he may be required to file his own tax return depending on his income. If he does not meet the age requirement above, he could be considered your “qualifying relative”, however a “qualifying relative” cannot make more than $3,800.
    Please see IRS http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220708
    Thank you,
    Lisa Greene-Lewis

    • Hi Lisa, I moved to United States in the month of September and My Husband and Son arrived in October. He got EAD in the month of Dec 2012 and started earnings in Jan 2013. Can I claim them as dependents?

    • hi Lisa, My mom lived with me this year for 180 days and she did not have any earning in US and I have been providing her with all her expenses including clothing/food and travel expenses including health Insurance. I had claimed her as a dependent about 5 years back and she has a valid ITIN number. Can I claim her as a dependent even though she did not live with me for more than 183 days in the 2013 calendar year ?

  18. My daughter and son-in-law have been taking care of their newborn nephew since the middle of December because his mother is incarcerated. Can they claim him as a dependant?

  19. can my aunty claim my 3 kids as dependent, i live with her and she supported me and my kids. i didnt work but i collect food stamps thats all.

  20. Hello,

    My daughter is 18 and was only in school for a couple of months but did apply for a student loan. While she has not earned much income can I still claim her as a dependent even though I am not paying the student loan?

  21. Still waiting on a response…..My daughter is 18 a full time student in college she has a part time job and made 10,090.00 last year. She lives with her father and I we pay for everything for her including her college can we claim her on our taxes as a dependent this year.

  22. I have lived with my fiance for 4 years now, and her parents did NOT claim her as a dependent.
    She works full time and is a college student full time.

    Could I claim her on my taxes?

  23. Ken said: on February 1, 2013 at 8:37 am Your comment is awaiting moderation.
    Hi Lisa
    My son turned 24 on April 14th 2012
    He was a full time student up to the end of 2012, and he made 5000+ working PT job and he lived with me whole year. Can i claim him as a dependent for 2012?
    Thank you.

  24. My daughter is 18 a full time student in college she has a part time job and made 10,090.00 last year. She lives with her father and I we pay for everything for her including her college can we claim her on our taxes as a dependent this year.

  25. Hi Lisa,
    My son attended 1 semester of school last winter/spring (Jan-May), was age 19 all year but turned 20 on 12/30, and now works FT making more than $3700 per year. He lives at home with me and I pay for rent, utilities, and food. Can I claim him as my dependent?

  26. Hi I am 20 years old and my fiancee fully supports me and we have a 9 month old baby girl. I only worked for 5 months in 2012 and went to school full time can he claim me?

    • Hi Anna,
      Unfortunately your boyfriend would have to live with you the entire year.
      Thank you,
      Lisa Greene-Lewis

  27. my nephew and his girlfriend live together and both work. last year he claimed the child as a dependent and they filed seperately. this year they have a second child. she makes as much or maybe little more than he does. who should claim the kids? should they be filing together with one of them as head of household?

    • Hi Kim,
      If they are not married they cannot file together. The person who claims the dependents is the person who provides their support.

      -The child cannot provide more than half of their own support
      -They must live with the taxpayer the entire year
      -They must be a US citizen, National, or resident of Mexico or Canada
      -They cannot be claimed by anyone else.

      TurboTax walks you through these entries.

      Thank you,
      Lisa Greene-Lewis

    • Hi AMD,
      If they are your “qualifying relatives” and
      -You supplied over half of their support
      -If they are not related and you provided support they would have to live with you the entire year
      -They could not earn more than $3,800 taxable earned income
      -They must be US citizens, Nationals, or residents of Mexico or Canada
      – They can not be claimed by someone else.
      TurboTax will ask you the correct questions to determine eligibility.
      Thank you,
      Lisa Greene-Lewis

  28. Hi.
    My daughter is 18 years old and started college in NC on August, 2012. She does not live with us but we do fly her out for all of her school vacations (school does not allow them to stay on campus), and pay her car insurance, and cell phone. She does not work at all and got financial aid and grants to pay for school tuition. Can we still claim her as a dependent on our taxes?

    Thank you.

    • Hi CaliMom,
      You can claim your daughter as long as:
      -She doesn’t supply more than half of her own support
      -She is a US Citizen, National, resident of Mexico or Canada,
      – No one else claimed her
      TurboTax will also help you get the dependent deductions you deserve.
      Thank you,
      Lisa Greene-Lewis

  29. Hi Lisa, my sister is about 37 years old and her son is about 18 or 19. He’s graduated high school, does not work nor goes to college. I don’t know if she gets food stamps. She’s lived with my parents (who are in their 70’s) for 2 years and my dad pays for all of their expenses. Can he claim them as a qualifying relative?

    • Hi Dave,
      Yes as long as:
      -They provide over half of their support
      -They don’t make over $3,800 taxable income
      -They are US citizens, nationals, or residents of Mexico or Canada
      -They cannot be claimed on anyone else’s tax return and didn’t file their own tax return claiming an exemption for themselves.
      Thank you,
      Lisa Greene-Lewis

  30. Hi Lisa. This is really helpful information. One question: My wife and I care for our adult disabled son who lives with us. He receives SSI. How, specifically, would the IRS determine whether we are providing half of his support?

  31. Can my mom claim me?? i been living with her for 8 months now and i am out of school already so im not a student.. I am 18 years old.

  32. My Fiance, her 5 year old son, and myself have been living together for over three years now. I have made the most income, and provided the most support as far as living expenses (rent, utilities, insurance) through 2012. My fiance and her son are on medi-care, and food stamps and she has grossed $2,698 from employment, whereas I have grossed over $45,000. Who should/can claim whom, and who benefits the most in doing so?

  33. Hi Lisa! I’ll admit right off the bat I have not read every question on here (there are too many), so I hope you haven’t already answered this.

    How much can a ‘qualifying relative” make in 2012? My son, 29, went to school for 5-6 months full time and made around $4600. Is that to much to be able to claim him as a “qualifying relative”? He did live with us and we have supported him. Thank you for all your help!

  34. My son turned 24 years old in June 2012, he goes to school full-time and lives with us. Can i claim him as a dependent.

  35. Trying to help a friend who has a 24yr old daughter who attends college full time. Her income is less than required for qualifying relative. She lives in an apt the majority of the year in her college town. The parents pays for more than 50% of her expenses. Can the parent claim her?

  36. My 22 year year old brother lives with me and has lived with me the whole year of 2012. He does not work, doesn’t go to school or pay billsI fully support him. Can I claim him on my taxes?

  37. My dad got laid off from his job last year and received unemployment benefits in TY 2012. Can I claim my brother and sister as dependants (ages 11 & 16)? I paid rent and utility bills for my household all year . I also still live with my parents does this count for anything? I just feel like I should have some sort of break for taking care of my family for an entire year….

  38. My son was born December 3rd in 2012. I was working and buying him stuff he needs but does not stay with me overnight. My girlfriends dad wants to claim him on his taxes because he lives with them. Can I claim my newborn son if he does not live with me but if I buy him stuff he needs? He is 8 weeks old.

  39. I received SS disability for a heart transplant. I also receive compensation for my 2 dependent children. There is no tax being taken out on their portion. Do I claim their income from this because i am claiming them on my taxes? Their checks are in their name and ss number.

  40. Hi,

    I served in the military in 2012 and was stationed in a different state. I have a 10 year old son who I have full custody over. He lived with my ex-wife the whole year while I was stationed in a different state. Will I be able to claim him as a dependent even though he did not live with me physically?

  41. Hello,
    My daughter was in college last year and applied for financial aid and she also needed to take out student loans to cover the remaining balance. I was told by her financial aid advisor she needed my tax info for her student loans even though she didn’t live with me but because of her being under 24 and the student has to use the parents info. So with that am I responsible for claiming her on my return this year or can my parents still claim her. Just checking as I don’t want any IRS issues in long run.

  42. Hi Lisa, I am 24 y/o and I wanted to know if I can possibly claim by brother who is a year older than me because he only made around $2000 last year?

    In addition I was wated to know if I can claim my aunt; who passed away last year because me and my brother were her care taker before she died?

    Many people have told me different things. Please help… Thanks!

  43. Hi I have a question . My sister who is 16 years old has a Siberian husky .. CAn my father or I claim him as dependent??

  44. Hi Lisa, I am a 22yr old full time student living with my mother I work part time i made about $10,000 last year. I also have student loans in my name and pay all my own bills except of course rent. Would it be okay for my mother to claim me as a dependant?

  45. Hi Lisa, I am a 22yr old full time student living with my mother I work part time i made about $10,000 last year. I also have student loans in my name and pay all my own bills except of course rent. Would it be okay for my mother to claim me as a dependant?

  46. Can j claim my brother in law he is 20 years old and has lives with me for almost 3 years and only made 3393 this year