Who can I claim as a dependent?
- jakkimathisen
- Apr 24, 2024
- 3 min read
It’s the tale as old as time. Your chunky pet cat goes through a lot of bags of cat food. Your friend comes over and eats all the Doritos in the house. To top it all off, your kids’ friends stop by for a playdate and raid your pantry.
Wouldn’t it be nice if you could claim Fluffy, Steve, and the Johnson kids as dependents on your tax return for a little bit of relief?
One can dream. In reality, the Internal Revenue Service (IRS) has strict guidelines as to who can be claimed as a “dependent” when filing your tax return.
Who CAN’T be claimed as a dependent?
Alright, first thing’s first. Who can absolutely not be claimed as a dependent on your tax return? Here are a few dealbreakers:
If you or your jointly filing spouse can be claimed as a dependent by someone else, you can’t claim ANY dependents.
You can’t claim a married person who files a joint tax return.
You can’t claim someone who isn’t a US citizen, US resident alien, US national, Canadian resident, or Mexican resident.
You can’t claim people who work for you in your home, such as maids or housekeepers.
You can’t claim anyone that isn’t a “qualifying child” or “qualifying relative” (see next section).
For rules #1 and #2 above, the exception is if a tax return is filed only to claim a refund of withheld or estimated taxes paid.
For rule #3, some adopted children are the exception.
But who counts as a “qualifying child” or “qualifying relative” (#5)? There are even more rules for these terms.
Qualifying child or qualifying relative
The IRS defines a dependent as either a “qualifying child” or a “qualifying relative”. See below for the requirements of each.
Qualifying Child:
1. Must be one of the following:
Son or daughter
Stepchild
Foster child
Brother or sister
Half brother or half sister
Stepbrother or stepsister
A descendent of any of the above
2. Age at the end of the tax year must be:
Under 19 and younger than you (or your jointly filing spouse)
Under 24 and a student, and younger than you (or your jointly filing spouse)
3. Must be living with you for more than half of the tax year
4. Must not have provided more than half of his/her own support for the tax year
5. Must not be filing a joint tax return (unless to claim a refund of withheld or estimated taxes paid)
Qualifying Relative:
1. Can’t be your or anyone else’s qualifying child
2. Must be either of the following:
Related to you in one of these ways:
Child, stepchild, foster child, or descendant of any of these
Brother, sister, stepbrother, stepsister, half brother, half sister
Mother, father, grandparent or other direct ancestor (not foster parent)
Stepfather or stepmother
Son or daughter of your brother or sister
Son or daughter of your half brother or half sister
Brother or sister of your father or mother
Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, sister-in-law
OR living with you in your household
3. Can’t have made more than $4,700 in gross income for the tax year
4. Must have more than half of his/her support for the year provided by you
Is there more to claiming a dependent?
The IRS has published many more rules regarding claiming someone as a dependent. This includes more rules about income earned by the dependent, exceptions to living in your household, and much more.
Are there benefits to claiming a dependent on your tax return?
Yes! You may be entitled to tax credits, which directly reduce your tax liability or increase your refund on your tax return. You may also be able to claim child and dependent care expenses.
At Puddletown CPA LLP, we recognize the dynamic intricacies of family relationships and life situations. If you need help determining who you can claim as a dependent on your tax return, reach out to us for a free consultation on tax preparation services.
Sources: IRS Publication 501