Who qualifies as a dependent?

Dependents are divided into two categories: qualifying children and qualifying relatives, each with its own set of requirements. If your dependent is a qualifying relative, you cannot claim them for any tax break requiring a qualified child.

A qualifying child must

Be your biological or adopted child, stepchild, foster child, sibling, half sibling, stepsibling, or a descendant of one of these

Be under age 19, under age 24 if a full-time student, or any age if permanently and totally disabled

Be a U.S. citizen or resident, or a resident of Canada or Mexico

Be unmarried or married but not filing a joint return

Have lived with you for at least half the year, unless absent due to illness, education, business, vacation, or military service

Not have provided more than half of his or her own support

A qualifying relative must

Have lived with you all year as a member of your household, or be your child, parent, sibling, stepparent, stepchild, stepsibling, half sibling, grandparent, grandchild, child-in-law, parent-in-law, sibling-in-law, uncle, aunt, niece, or nephew.

Be a U.S. citizen or resident, or a resident of Canada or Mexico

Be unmarried or married but not filing a joint return

Not be a qualifying child of you or someone else

Have a gross income less than $3,700

Have more than half of their total support for the year provided by you

You cannot claim a dependent who is claimed as a dependent on someone else’s tax return, and if you yourself are claimed as a dependent, you cannot claim any dependents of your own.