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 i claim my daughter even though not on my health insurance thru work with dependants being a factor for my deductible ( she has her own insurance for her and her children)

  2. I am in the military, i pay all expenses for my mother and brother who are back at home… Can i claim them on my income tax?

  3. am 23 years old i leaved with my grandma 3 years i have supported her with have of the house expenses including rent she is in ssi can i claim her as a dependent in my tax return.

  4. My aunt 55 and disable living with me for 7 months , can I claim her if I provided food transportation and help pay her medication??

  5. I’m 26 years old I have a 6 year old son and I make 30,000 a year, but I live a home with my mom I psi the cable bill and give my mother rent money. What would be my Claiming status .because I claim head of household last year and it was a issue because I’m not head of household she is.i don’t know what two do

    • Head of household doesnt exactly mean your the only adult in your home. It means you are the sole provider for yourself and your child. If you your over 18 and split the rent with your mother as well as pay your other bills on your own then technically you are roomates or her tenet (renting from her), and head of household for tax purposes. This means your mother can not claim you as a dependant. Ive never had a problem with this and im in a similar situation. If your filing on your own I recommend TurboTax they explain everything step by step. Ive been using there web site since I started working. Good luck:)

  6. If im understanding what information I read, I just worked 14 months by myself, and I cant claim eitherone of my household, niether my wife nor my step-son on my tax return! Right?

  7. Would my mother that supports me and my friend, and provides us with water electric, internet, and personal money. Be able to claim us as her dependence for taxes.

  8. I’ve been taking care of my girlfriend (18 yrs of age) for the past few months and I was wondering if I can claim her on my taxes. I’m 18 as well.

  9. I do not live or am married to my boyfriend, he wants to use our daughter as a dependent, can he even though we are not married?

  10. My parents were claiming me as a dependant for 5 years. I did not live with them, I lived in a separate house they owned, I wasn’t a student, nor a kid under 19. I wasn’t disabled, mentally challenged, a war vet, they paid me a salary, but didn’t claim it as such, I was unable to file a 1099, they didn’t give a w-2. How could they do this as I didn’t meet the criteria. I thought I had to meet all to be declared a dependant.

  11. My daughter and son law have had a lady (cousin) living with them since December of 2013. She has not worked and my son in law has provided for her every need. She does not have the same mailing address (no bills; i.e. no utilities, no mortgage). Can he claim her as a dependent?

  12. I am a full time student at Fresno state. I have no kids and I don’t work at all. can I still file taxes or can my mom still put me under her….but here’s the thing my mom has not worked for over 4 years I believe. I need help

  13. HI I’m in a domestic partnership. I have been living with my partner since may 15. Im 22 years old and Im still in school, I was wondering can my partner calm me as their depended?

  14. Hello, I have a question. I wanted to know if I can do my own income tax, with my child of course. I clean houses for cash. I don’t get pay checks. I’m confused on how I would be able to do this. My child has always lived with me and only me. I need a reply please. I’m a single mother, I am 24 years of age and my son is 3. Any reply will be helpful.

  15. My husband and I have supported my 49 year old daughter this year totally. The only thing she gets is food stamps and now she just got some state insurance and dental insurance which the dental doesn’t pay mush. Can we claim her on our income tax this year?

  16. the mother of my child is not working but married , my daughter stay with me sun to wed morning , who should claim her as a dependent?

  17. Hello, I Am 18 going on 19 at the end of the up and coming week. I am a full time college student living at home. I filed at my job as independent but my mom is claiming me as dependent. So far I have made over 5k. I was wondering if I filed my taxes from work, would it affect my financial aid and/or my Mom’s ability to claim me. Thanks

  18. My 88 year old mother-in-law just came to live with us after her husband passed away – is she now a dependent of ours? Should we file separate tax returns? what about health care – is this a qualifying event? so many questions

  19. We have a 18 year old boy who is still in high school and has been living with us since 6/2 of this year. He does work 27 hours per week since end of June. We supply his almost all of his support as he uses the money he makes to get help with his education as he is so far behind in school. There is major tension between him and his Mother so that is why he is living with us know. She does not support him in anyway and has not since 6/2. Can we claim him on our returns this year?

    • That decision is not easy as it sounds, you as his father needs to prove in front of the I.R.S that you support him more than his own mother, be ready for a sustain battle….

      • We are not his parents. His father died when he was 9 and his mother has not helped in at all with education or work or living expenses since he moved into our home on 6/2. His SS checks go to help in improve his reading and math skills as he is wanting to graduate from High School in Spring. We feed him and supply all laundry and cleaning supplies he needs plus bedroom.

  20. I am 24 years old, almost 25. I live with my mom but I am going to school and I am paying for my tuition. I make $15,000 a year but she pays for my rent. However I pay for cell, gas and food. I have claimed myself as independent on my takes for the last two years. Can she claim me as dependent?

  21. I am 27 years old I haven’t worked all year. My mom has been supporting me and my 3 children can she claim my children and my self if I’m a full time student?

  22. I have a question I live with my father. Am 23 years old. I pay rent at home. Full time worker and part time student.I recently asked my dad to give me his taxes so that I can apply for financial aid at school and he refused. So I decided to pay cash. Now he wants to claim me yet he will not even support me with school.

    • Hi Lisa,

      My 22 year old son was a full time student in 2014 and graduated from college in May. He lives with me and I support him. He is a Reservist and has some income but is less than $10,000 for the year. I make approximately $40,000. Can I claim him as a dependent?

  23. I have a disabled fiance on ssi and ssdi. approx 8900 a year he receives but i pay over half his living expenses. we have a child together and he doesnt file a return. He has been disabled from birth from severe hemophilia Can i Claim him?

  24. Hi my question is I am 21 and my brother is 23 he is a full time student and I worked and supported him and my mom when my mom was paid off due to her having a car accident I have all the proper documents supporting this my question is would my brother be a qualifying child or a qualify relative and would I be able to get earn income credit?

  25. Hello Lisa, July 29, 2014 My 25 years son lives
    with me, he is not working, a student at a technical college. Can he still be a dependent on my tax return this year.

    • Hi Shirley,
      He could qualify as a “qualifying relative” and not a “qualifying child” since he did not meet the age requirement to be a “qualifying child” as long as:
      – He doesn’t make over $3,950 in 2014
      – You provide over half of his support
      – He meets the citizenship requirements
      Thank you,
      Lisa Greene-Lewis

  26. I turn 18 years old September 5 2014 and I’ve been staying with my friend and he’s been supporting me this entire year. Im still in school and he does everything for me. from taking me to cheer practice to purchasing my shoes and cloths. He’s 22 years old and I want to know if he can claim me as a dependent?

    • Hi Brittany,
      As long as there is no custody agreement with your parents. If there is one of them may still be able to claim you depending on the agreement especially since you will not turn 18 until September. If your parents can not claim you, then your friend may be able to claim you if:
      – you lived with him the entire year
      – you did not make over $3,950
      – he provided over half of your support
      – you meet the citizenship tests
      Thank you,
      Lisa Greene-Lewis

  27. My daughter is 18 and pregnant,and still living wwith me has finished her college course and is not going back do I still claim for her or does she claim herself

  28. Hi Lisa, I’m surrently living with my girlfriend and her son. He is planning on attending college in the fall and I was wondering if there was any tax benefit for me in giving my girlfriend money to help pay for his tuition?

  29. Hi. My husband is a Filipino working in UK under a 2-year contract, while me and our 1year old child lives in the Philippines. He has his contract renewed and now about to finish by October 2014. He never updated yet his marital status and never applied yet for a child tax credit. Is my husband qualified to claim for this benefit?

  30. I am 20 years old, I am a full time student, I live on my own for 9 months out of the year, and I provide for ALL of my expenses except for my health insurance. Am I considered INDEPENDENT status??

  31. Our Daughter and grandsons lived with us for 7 1/2 months she receives Social Security can we claim the grandsons on our taxes since she had no earned income

    • Hi John,
      If you provided over half of their support, they did not receive income over $3,900, your daughter or anyone else can claim them, and they meet the citizenship requirements you can claim them. TurboTax will ask you the appropriate questions and give you the tax deductions and credits you’re eligible for.
      Thank you,
      Lisa Greene-Lewis

  32. I turned 18 in July of 2013 but graduated and moved out in 2012. I lived on my own all of 2013 and am not a full time student in college and my parents claimed me. Was that right?

  33. My younger brother passes the dependent test. But he is on F1 visa (foreign student goes to the US to study). Can I claim him as dependent? Thank you.

  34. I am 20 years old & support myself i rent my own place etc. My 17 year old sister will be living with me this year. I know i can claim her as my depemdent. But can i also claim head of household? She does not work, but she is a full time student.

  35. Can I claim my third cousin on my earn income tax he is seven I have raised him since he was two months old the IRS said I only can claim him as independant

  36. Can my son claim me on his taxes im 50 and not working does he claim head of house hold or single

    • I recieve child suppprt and food stamps can my son claim me im his mother 50 yrs old not employed

  37. My daughter is 22, a graduate student out of state, I provide more than 1/2 support. She has an income of 12K. Her state has a much lower tax rate.Can she file in her school’s state, while I still claim her as a dependent? In other words does the dependent have to use the same address when filing her return as the parent?

  38. If I am getting food stamps for me and my children and am currently unemployed, can my boyfriend claim us on his taxes?

    • If I have been living with my fiance for 2.5 yrs can he claim me as an independent i made less than 3,900.00 this yr?? Thank You!

  39. If my sister claimed my son whom supported my son for about a year and his dad claimed him too who doesn’t provide for my son in any way who will lose this situation

  40. I provide full support for my unemployed boyfriend he was in jail half the year can I claim him on my taxes?

  41. My daughter goes to college in Texas. I want to claim her. She made $6330 income. She is a full time student. She is doing her taxes, being claimed my me and wants to used her Texas address to establish residency. Can I claim her since I pay all her expenses to live???? even if she made over $3000 and lives away from home for school?????.

  42. Hi,

    Im 22 and living with my parents. Ive made well more than $10,000. I only went to school for a semester. I filed as independent, however, are they still able to claim me as dependent. If so, how would that affect me and my tax return filed as independent?

  43. Can i claim my brother he makes more than 3,700 a year… He is 21 and i am 23 >> I provide more than half of the total support for the year,, Also can i claim my mother? She doesn’t work.
    Can i be head of house hold?
    Please i need an answer
    THANK YOU!

  44. im 23 years old, can i claim my brother he is 21. he makes more than 3,700 .. but i provide more than half of the total support for the year,, And also can i claim my mother?, she doesn’t work.
    can i be head of house hold??
    Please help i need answer!
    THANK YOU

  45. Hi Lisa …
    My husbands mother spends every other month here since she gave up her apartment. The month she’s not here she’s at her other sons house. She gives us $400.00 a month which is room and board. Can we claim her as a dependent and if so what documentation would we need to support it? Thanks … Peg