Who Can I Claim as a Dependent (1440 x 600 px)
Who Can I Claim as a Dependent (411 x 600 px)

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. I had my son November of last year. Do i still get taxes back for him since he was born at the end of the year?

  2. My father lives with me and I was wondering if I can claim him. He’s retired and on Social Security. He gets around $1500.00 a month on retirement and Social Security.

  3. My son turned 18 in May of 2013, can I still claim him this year? He did graduate in 2013. He only worked a few months after he graduated at a part time job till he got injured outside of work.

  4. My 12 y/o son was taken into temporary custody by the state in May, 2013, but lived with my mother prior to that. I supported my mom all of 2013 and can claim her on my taxes, as she only collects SSD and I paid more than half of her living expenses. My question is, since my 12 y/o son did NOT provide any support for himself in 2013, can I still claim him, even though the state has temporary custody? He is coming home in March, 2014.

  5. Hello. My son started working last year 2013. He is 16 yrs. Old. Can i still continue carrying him as my dependent? He has work for about 5 months…In 2013.

  6. Hi Lisa,

    My 19 cousin has been living with me for 6 months. She was enrolled in school all the way up until July of 2013. Will I be able to claim her as a dependent of my income tax?

  7. My 20 y/o daughter is a full time student, lives with me, but made more than $3800 last year. Can I claim her as a dependant on my taxes ?

  8. I was wanting to know if by long time boyfriend can clam me and my son. I am disabled and my son is 16. We have lived together over ten years.

  9. I am a 28 year old college student. My niece has a 4 year old son and she is 17 years old. She stays with her mother but I pay for all of her things. She receives food stamps but she is also pregnant again and the food stamps do not cover all of her needs, She is in school. I give her mother money towards their (my niece and great nephew) rent and lights and money to get her to her doctors appointments. The only reason she does not stay with me is because the school that she needs to attend is closer to her mother’s house so it is more convenient. Can I claim my niece and great nephew on my taxes?

  10. Hi…
    My brother-in-law has worked in Iowa all year long in 2013. He is moving to Puerto Rico in a few weeks. We were planning on me sending him his W2’s when they arrived but I was woundering, can he claim his taxes over there.?

  11. Hi,
    So my boy friend has been living with me the entire year and I have been paying ALL of the bills the entire time and he only worked for a month out of the year. On 19 and he’s 21 am I able to claim him on my taxes? Oh and he’s not on my lease but at both of the residences I’ve lived at he got mail there so is that all the proof I need to show that he lived here?

  12. I am a single mom with a perm. handicapped 20 year old son, my x husband (My sons father) passed away July 2013. How do we file or can we for his death on my sons part.

  13. Do I get any credit for taking care of my son still living with me not working or school. An I’m disabled.

  14. Hi Lisa,
    My wife and I are foster parents. We have been fostering 2 year-old twins since mid-September. They meet all the requirements of qualifying child except they have not lived with us for more that 1/2 year. Can we claim as a dependent or not?

  15. Hi Lisa, So my daughter is 20, still lives at home, is a full-time student, works and earned more than $3,700 last year. I feel I provided more than 51% of her food; all of her room & board, with a car to include her insurance; medical and dental insurance. She has payed for her tuition and books; gas for her car and any incidentals. Can i claim her on my taxes? And my son is 19, living at home, working part-time, NOT yet in school and has made over $3,700 last year. And like his sister, we pay for his insurance, room/board and food. Can i claim him?

  16. My wife collected unemployment in January and February only… Can I claim head of house hold even though she collected unemployment those 2 months?”

  17. Hello. My boyfriend and I and my 2 children have been living together for over 2 years. One of my daughters and myself receive social security from my late husband. We earned 299.00 per month each. so roughly 3,600 each for the year. Can my boyfriend claim myself and my 2 children as his dependents since he provided over half of our support for the year?

  18. My niece age 14, my 2 nephews ages 11 & 13, and their Mother, my sister in law, have all lived with me since arouond july 2012. the father lives about 800 miles away and has been appointed by the court to pay child support since the end of july 2013. That child support is paid to my sister in law and helps pay some of the bills but it does not cover 1/2 of the support of the children and her and it has only started with in the last 6 months. My siter in law does not work has not worked and will not work and is getting divorced. all four of them have been at my house with me paying for everything except for the last months what little the child support helped with. can I claim them on my taxes. Im pretty sure that I can but just want to check

  19. I am 17 years old, i will be 18 in feb 2014 I have been on my job for going on 5 months now. Would i be elgible to file my disabled mother or 16 year old brother or both?

  20. Hello Lisa,
    I am a 24 year old who is currently considered a dependent on my parents tax forms and health insurance. I was hoping to move in with a friend for the next 2 months then move back with my parents until I graduate from school in 2015. Can they still claim me as a dependent on their taxes (and if you know, health care) or do I have to be dropped from that status?

  21. My parents want to claim me as a dependent because I lived with them for 10 months then got married. Can they still claim me?

  22. Hi Turbo Tax
    I am a full-time student and my husband is the only one working this year. The only income I had was student loans and grants, can he claim me as a dependent or what should we claim if not?

  23. My cousin who just now turned 24 was loving with me for about a year. He is now incarcerated. He worked but did not pay for any bills due to not making a lot. Can I claim him as a dependent and if so what do I need to do?

  24. My daughter is 37years old and my16 month old granddaughter have been living with my wife and I this whole year. She is unemployed and does not receive unemployment’ but does get child support. Can I claim them as dependents.

  25. Hi TurboTax,

    My niece came to the US two years ago. I am her legal guardian. She will be 18 years old on Dec 29, 2013. She finished her high school on June 20, then moved to Australia for an exchange college. She will come back to my home on Dec 27 and then move to Boston on Jan 1 for her college. I have been supporting her living and her flight tickets during her stay with me whereas her parents in Viet Nam have been supporting her high school and college tuitions. Can I claim her as my dependent? Thank you.

  26. From what I gather, my daughter who graduated in May form college this year (January through May = 5 months) can be deducted this tax year as long as she does not claim herself, correct

  27. Hi Lisa, I wanted to know if my boyfriend can claim me for this year. We have been living together for more than 2 years but we are not married. I am a full time student and 19 years old, also i am working at a college part time only and i have made more than $5,000. He has been the one buying my school supplies and my expenses as well. I justed wanted to know if he can claim me and do we need a marriage certificate? Please answer my question before December ends, thank you

  28. Can I claim my boyfriend we live together and he receives social security and disability and I have worked since april of 2013 we also have a 19month old daughter who I am claiming so could I claim him too?

  29. I am 23 years old. Currently made $21,000 for the year. Not a student. Can my mom file for me as as a dependent?

  30. Hi, I am having my baby late January- early February. Will I be able to claim him as a dependent on my 2013 taxes?

  31. I have had an annual income of a little over 5,000, am I going to be able to claim my son as a dependent and get anything back for him?

  32. Hi Lisa, I just had my baby July 19, 2013. And I really want to make sure I can claim him. I live with my parents for now, but I pay for myself and for him. My mom will be claiming my younger sister as a dependant. I’m 20 years old. I want to know if I can claim him on my taxes. It sure would help if it was possible. Let me know asap 🙂

  33. My aunt and her 3 kids have lived with me for the past 8 months and I was wondering if I would be able to claim them. I have pretty much supported them because her ex husband hasnt been paying child support.. She does not work. so could I claim them for 2013?

  34. My son moved in with us from his mothers house on may 31st of this year. He was 20 at the time and actually turns 21 today. He started his first ever job on July 2nd and only works part time. His gross this year is approximately $6100 and has had $580 withheld for Federal Withholding. My question is does he need to file his own return this year? And also am I supposed to claim him as a dependent since we provide him with residence, food, etc since he’s only working part time? Just want to make sure we get our taxes right since we’ve never been in this situation before. Thanks for your help.

  35. hi
    i m muriam from Pakistan. infact i am getting married on Jan 25th 2014 and my husband wants to go to uk for masters degree can i apply with him as a dependent. wht woulb be the required documents in this regard.

  36. I have been divorced for over 12 years and my 20 year old has always lived with me. his father did pay child support which ended when my son turned 18, his father pays nothing for him but he does help pay for my sons college books but does not pay a dime for my son’s living expenses. That is all done by me. I was told that since my ex does not pay support anymore and our son lives with me full time that I can claim him until he is 24 years old. Is that true

  37. Hi Lisa, i have questions regarding dependency. Me and my other half are not married but we live with her mother, we have one son and last year i claimed for my son since last year i made the most of income and she only work for couple of months. Now her mother wants to claim my son gor dependency. Is that possible? Second is my other half was planning to go back to college this coming year and her mother wants to claim for her too. I am 26yrs old and my other half is turning 20 this January 1st. Is there a way that her mother cannot claim my very own son and my other half? Thank you and hope to hear some answers.

    • Hi Sharika,
      Congratulations. Yes, you can claim your baby. Make sure you have a social security number for your baby. You will not be able to claim your baby and take advantage of valuable tax credits and deductions without it.
      Thank you,
      Lisa Greene-Lewis

  38. Hi Lisa. My son’s legal residence was my home while he was away at college from January until he graduated in May of this year. He turned 23 in August. We supported him fully. While he was looking for a job, he lived for 2 months with a friend in Maine so he could go on interviews, but we continued to pay all his bills (car payment, insurances, food, etc.) He got an apartment in August (I paid the rent) and started a full time job in September in the same state where he went to college. Would we be able to claim him as a dependent for 2013?

  39. My husbands 17 y/o sister came to live with us in August of this year.. Would we be able to claim her for a partial year? Her parents don’t pay us any money for her to stay here and she doesn’t contribute to our income or bills.

    • Hi Anastasia,

      Your husband’s sister did not live with you for more than six months of 2013, so you will not be able to claim her as a dependent on your 2013 tax return.

      Mary Ellen

      • Hello, my name is Melanie. I’m 23 and a full-time college student working part-time. I made over $10,000 this year and I pay my own bills and I support myself. However, my mother refuses to let me file my own income taxes. She wants to carry me, how can I stop her?

    • Hi Michelle,

      If your boyfriend meets the requirements for qualifying relative listed in the article (2013 income limit is $3,900), you can claim him as a dependent.

      Mary Ellen

  40. My girlfriend and I have been living together for 2yrs.We live with her mom, but we pay half of all rent and bills.My question is, can I claim my girlfriend even if she is collecting disability(social security)?

    • Andy,

      You will have to determine if you pay at least half of your girlfriends support.
      There is a worksheet in Publication 17, page 30 for determining support. You will need to consider how much she contributes, how much her mother contributes to the household and how much you contribute.

      Sometimes no one provides more than half of the support of a person. Instead, two or more persons, each of whom would be able to take the exemption but for the support test, together provide more than half of the person’s support.

      When this happens, you can agree that any one of you who individually provides more than 10% of the person’s support, but only one, can claim an exemption for that person as a qualifying relative. Each of the others must sign a statement agreeing not to claim the exemption for that year. The person who claims the exemption must keep these signed statements for his or her records. A multiple support declaration identifying each of the others who agreed not to claim the exemption must be attached to the return of the person claiming the exemption. Form 2120, Multiple Support Declaration, can be used for this purpose.

      Mary Ellen

  41. I graduated in march of this year my boyfriend pays 100 percent of everything, we are registered as domestic partners and I’m 23. Can he claim me as a dependent. I also get unemployment…

    • Hi Don,
      He can claim you if you lived with him the entire year and you did not earn more than $3,900.
      Thank you,
      Lisa Greene-Lewis

  42. I turn 21 in December, my dad has been claiming me since my parents got divorced so it was put in the legal agreement. My question is, since I’ll no longer be considered a minor can I claim myself in January?

    • Hi Brianna,
      Yes if you are over 18 you would not be his qualifying child unless you were a full time student and he paid over half of your support. If you were a full-time student and your dad provided over half of your support then he may be able to claim you.
      Thank you,
      Lisa Greene-Lewis

  43. My 24 year old son is going to grad school in Poland and has been living there the whole year. I am providing 100% financial support for him. Can I claim him as a dependent?

  44. My daughter went to highschool 5 months this year then graduated. She joined the National Guard, so she has done drills and basic training which she has got payed for. She is currently doing her AIT training which she gets pay for also. So my question is: Do I have do her taxes different since she has military pay or do I do them the same as in the past?

  45. Hello, I have only made $6000 this year due to my hours being cut and completing my internship. I usually carry my little brother on my taxes whom lives with me. Since I made so little this year will I be able to file him on my taxes?

  46. My wife just got here from the Philippines on September 12 2013. Can I claim her as a dependent, and as my wife? Can I claim all the money I spent on her, for her to get here ?

    • Hi Linxs,
      Spouses can not be claimed as dependents, but if you file married filing jointly you will get an exemption of $3,900 for her on your 2013 taxes. Moving expenses can only be deducted if they are related to a move for a job so it doesn’t sound like you will be able to claim her moving expenses. When you use TurboTax to file your taxes, you will be asked simple questions that will help you get the exemption for your wife as well as other tax deductions and credits you may be eligible for that you’re not thinking about.
      Thank you,
      Lisa Greene-Lewis

      • Thank you Lisa, this really helped. I spent nearly 12 grand to bring her I figured maybe I would get some of the money back. Bright side is she is here. Thank you once again.

      • I forgot to mention, she can not work until her immigration status is removed which will take at least 2 years. Can I still file joint taxes?