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. Hi Lisa,
    My mom is a green card holder and she stayed with me from Oct.1, 2012 to Oct. 2, 2013. Can I claim her as my dependent? Thank you.

  2. My 84 year old mother lives with us in our guest area, just steps from our house. She pays hers utilities and medicine, and doctors and some food to keep at her place. We pay for all other food (I cook all her meals), and we pay the mortgage. I drive her everywhere she needs to be, and shop for her. Can I claim her. She has no income, but has SS check each month.

  3. I’m a 20 yr full time college student who worked a temp job and made less than 3K end of 2013, if my dad claims me, do i still have to file my own taxes? Also, will we get more money if he claims me or should I claim myself? I took out some student loans and received some grants but I paid for all my books and school supplies, but I live with my dad.

  4. My daughter 25 and her daughter 2 live with us full time. my daughter gets child support and disability income which totals about $10,000. Are these two incomes taxable, does she need to file? If not, can we claim her daughter as a dependent if she doesn’t file and we have been supporting over 75% of their support?

  5. My fiancé lives with me and is an international student. We have lived together for 2 yearsvin the same location. She gets some financial aid but overall I pay for what she cannot like occasionally rent,tuition,supplies,etc. Can I claim her on my taxes?

  6. Hi there! I need help. My fiancee is still legally married & haven’t filed for divorce yet. Can he claimed me as gf for dependant? I worked for almost 3months, filed for unemployment & just received disability last year. Also I did live with him until june 2013.

  7. I use my child as a dependent on my taxes. My question is he owes child support in Puerto Rico and I am afraid that they will take my return for his debt. Is this possible, being it would be my deduction? I heard that there is a law about grandparents paying what is owed if the child isn’t paying. He is applying for SSI.

  8. Hi I am 18 years old and was married oct 16 2012 my mother is still wanting to claim me on her taxes but my husband and i have not lived the full year with my mother and we moved out before July of last year. Will my mother be able to claim me or would my husband have that right?

  9. my ex husband moved in with me 3 months after our divorce and he does not work i pay all bills so i support him fully can i use him as a dependant

  10. Hello,

    My son is 21 and employed. He still lives with me and pays me a small fee for utilities each month. He supports himself otherwise i.e. buying his own groceries, paying his car note. Can I still claim him even though he made more than $3700?

  11. My 28 year old daughter and my 2 1/2 year old grandson has lived with us all of 2013 and we have provided all of their expenses. The child’s father provided little support to them and will not claim the child. Can we claim both of them as dependents?

  12. I just did my taxes with turbo tax. I couldn’t claim my 4 month son because hes not older then 6 months. Could I just claim him in march when he is 4 months even if I already did my taxes?

  13. I live with my mom and older sister. I did not work all year and just had a baby 5 months ago. Can my older sister claim my baby as a dependant? I heard because I am 24 my mom has to claim my son. Is this true?

  14. Hello! I am a 24 year old college student staying with my mother. I pay her $250/mo. (I say staying, not living because I sleep on her couch of her apartment; I’m not actually on her lease), and I pay all my own tuition, and personal expenses apart from what she pays for rent and utilities. I made about $12,000 last year. Can she claim me as a dependent?

  15. i filled my taxes already. i claimed my 18 year old son. a couple of days ago i he recieved a w2 form. he went to stay with his friend for a few weeks but he was working too. now what do i do i don’t want to ket in trouble

  16. As a 18 year old, can I claim my own son even though he was born in December. I am currently still enrolled in high school and do not have a job but still live with my parents

    • Hi Amanda,
      If you did not earn any income you don’t need to file your taxes. If you did earn income you can claim him even if he was born in December, but make sure you have his social security number when you file. If you need to file your taxes TurboTax will ask simple questions about you and help you prepare your taxes. If you didn’t provide over half of your own support your parents may be able to claim you.
      Thank you,
      Lisa Greene-Lewis

      • hi im 17 and ive been living with my babys father for a years now can he claim me on his taxes instead of my mother she doesnt support me on anything since i moved with him.. o and the baby will be born on november

  17. My wife and I just had our beautiful son on December 30. I know that I can claim him on our tax return but how many month do I put that he live with me?

    • Hi Ching,
      You would just put all year since he was just born and you are eligible to claim your dependent child whether they are born on the last day of the year or not.
      Happy filing!
      Thank you,
      Lisa Greene-Lewis

      • ok can you answer mine about turning 18 in december 2013? Can he still be claimed because he wasn’t 18 for “part” of the year ?

      • Hi Lisa,

        I haven’t filed my taxes that were due April 15, 2014.

        I worked full time for the year 2013. My total gross earnings were $35,000.00. My elderly father lives with me. I am his caregiver. I pay for more than 50% of the expenses in our household. My father receives a monthly social security payment for $894.00.

        If I claim him as a dependent, will his social security retirement benefit payment be affected.

        Thanks

  18. My sons father has been living with us
    Since June of 2013 he only worked up until the beginning of march and was attending high school full time until mid July can I claim him and get something back?

  19. My daughter is a 23 single mother and full-time student (I pay for her college education). She and the baby (born in December 7) both live in my house under my support. Although she worked part of the year and made over $10,000 can I still claim her and the baby as my dependents? Or does she can file her own income tax but I can still claim them?
    Please help.
    Wilson

  20. me and my baby’s mother to not have any type of legal agreement we have been separated 2 years I’ve had my daughter week on week off for the 2 years and now she lives with another boyfriend is there anyway that they can claim my daughter my daughter on their tax return we also live in this state of iowa and the mother is disabled

  21. Question that needs an answer please. My son is 5 years old. His father does not live with us and my son does not live with him 6 months out of the year, my son will go visit his father on occasions and we do have joint custody but my son does not live with him, how is he still able to claim him on his taxes or does he lie to the IRS? Can he get in trouble for claiming my son?

  22. I am claiming my girlfriend as a dependant she had unemployment last year but made less than 3900 what do we do with the 1099 from her unemployment

  23. i am 20 but i have lived with my parents for over half of this year then i got married and moved can my parents claim me?

  24. I moved in with my boyfriend in 2/2013. He’s 34 & I’m 20. He receives SSD benefits in the amount of $800/month but I pay all the bills. Am I able to claim him ?

  25. My son is 1, he lived fully with me for 6 months for the last 6 months me and his father share him I have him 4 days a week his dad has him 3 days a week his dad doesn’t pay child support and works full time, but I do not work I do attend College full time, can i claim my son on my school tax return??? And does his father have the right to claim my son ?

  26. My 79 year old father has lived with me for 5 years. He gets about $400 a month in Social Security, nothing else. Does that $3900 include income from Social Security?

  27. My son was adopted as a child. For the year 2012-2013 I took out school loan for him to go to school in another state. I paid for over 1/2 of his support. Can I claim him or does his adopted father only have that right?

  28. Ok so I’ve been claiming my son sense he’s been born he is now 3, does he have to be on my lease to be able to claim him? I didn’t put him down when I signed the lease cuss I had to pick up another job to pay for his care and my car so his mom babysit him when I’m at work.

  29. I lived in IL from January 1, 2013 – September 4,2013 & worked from jan-july in IL. I now live in california but im not working I am getting unemployment from IL. I have 2 kids 1 is 1 1/2 and the 2nd one is 9 and in elementary school.
    I made about 6100 for the year plus for 2013 i got 471 in unemployment. can I claim both children and how much will I get back??

  30. I’ve lived with my boyfriend and his mother for two years and have never worked besides watching my boyfriend son. My parents supply my insurance and want to still claim me. But my boyfriend s mom wants to claim me. My boyfriend buys the food and clothes that I need plus pays my bills. And his mom only allows me to live with her in exchange I help around the house and sometimes buys me thing on her own free will. Whos allowed to claim me

  31. My husband’s sister has Turner Syndrome–she is what they call “mosaic” or mid-level. Some of her outward manifestations are inappropriate social behaviors which have worsened with age. As a result, while she comes off as reasonably intelligent initially, her Turner manifestations are such that nobody will hire her. She has been living with us and has been totally dependent upon us for support since 12/2012. She is 50 years old. Can we claim her as a dependent?

  32. Its along story. But my mom was a foster parent to my. At the time three year old. Until the end of aug. Than we got her back. Can I clam her. We still took care of her and had to provide like any parent. As for my mom got paid by the state for my daughter. So she spared no exspence .so I think we should be able to clam her.

  33. My 19yrs old is living with us, she is a full time student and part time employee she made $3100.00 plus a SSA 1099 of $1600 which she rec’d because she was still in high school but was 18 & older they sent it directly to her, from my disability benefits. Can we still claim her? Also we got married on New Year’s Eve 12-31-13 lived togother several years do I file with my maden name or married name. My name change was after the year changed of course. My 1099 came in under my maden also 1099 from my long term disability. Also can my husband claim me as a dependent or are u just married filed jointly. My 1099 $12800 & $440 from my longterm insurance.

  34. Hi I have a question. I’m 22 I graduated in may 2013 and while I was in school I was part time. and have been working part time until recently when I started full time. For the past 3 years I have filed my own taxes but this year my dad wants to claim me as his dependant.Can he if in gross wages I made more than 4000

  35. My husband has a friend that he has known since grammar school they my husband was 7 now my husband is 57 and his friend is and his friend was a year older so they have been friends for 50 years, he has no one he can’t work life has taken its toll on him he has no Family he make no money so he lives with us we support him can we claim him?

  36. My 18yr old niece moved in w me for 5 months. She finished high school in my house and I supported her completely the entire time. Can I claim her on my taxes ?

  37. My Son is 6 years old , I didn’t work at all because I’m a full time student , can I still file my son on my taxes ? all I’m filing is college taxes. Also I live by myself may I still file Head Of Household ? & Still receive money for both ?

  38. Hi I need a answer to My Question! My Cousin had a baby I have been helping taking care of her since he been born buying food clothes diapers Etc her mother wants me to carry her on my taxes she don’t leave with me but she do spend days at my home with me! Will I be able to carry her?

  39. I’m 28 years old, i have no income have been unemployed since 2009, i live with my parents can they claim me. At all…i receive no benefits.

  40. I am trying to find outif i can claim my daughter if i only worked for about 2 weeks the whole year due to open heart surgery. I got unemployment but they didnt take an taxes out…

  41. Hello, thanks for the info.
    I was wondering if my parents could claim me as a dependent? I am 21 but have been working full-time (over 40 hours a week) this whole year.
    Thanks in advance.
    Joe

  42. I have a child 22 years old, all the tests under the qualifying child tests are made but has made over the 3,700 gross income. Is it still okay for me to claim her as a dependent?