Rules for All Dependents
All dependents must meet these basic IRS requirements:
- Be a US citizen, resident alien, or national, or a resident of Canada or Mexico.
- Generally be claimed on only one tax return.
- Not claim dependents on their own tax return.
- Not be your spouse if you file a joint return.
- Qualify as either a qualifying child or qualifying relative.
Additional tests determine whether someone qualifies as a child or relative for tax purposes.
Qualifying Child vs. Qualifying Relative
To claim someone as a dependent, they must meet the IRS requirements for either a qualifying child or qualifying relative.
| Requirement | Qualifying Child | Qualifying Relative |
|---|---|---|
| Age Limit | Under 19, under 24 if a full-time student, or any age if permanently and totally disabled | None |
| Residency Status | Must live with you for more than half the year | Must live with you all year unless they are a specified relative listed in IRS Pub 501 |
| Gross Income Limit | None | Must have gross income below $5,200 for tax year 2025 |
| Support Requirement | Must get more than half their financial support for the year from you | Must get more than half their financial support for the year from you |
Source: Internal Revenue Service
Requirements for a Qualifying Child
A qualifying child must:
- Be under age 19, under 24 if a full-time student, or any age if permanently disabled.
- Be your child, stepchild, eligible foster child, sibling, stepsibling, or a descendant of one of these relatives.
- Live with you for more than half the year.
- Not provide more than half of their own support.
- Generally not file a joint return, unless it’s filed only to claim a refund.
Requirements for a Qualifying Relative
A qualifying relative must:
- Not be your qualifying child or another taxpayer’s qualifying child.
- Live with you all year or be a specified relative who does not have to live with you.
- Have gross income below $5,200 for tax year 2025.
- Receive more than half of their total support from you.
Note: You can’t claim your spouse, or anyone who was your spouse during the tax year, as a qualifying relative.
Handling Complex Situations
If you’re filing taxes for the first time, it may be unclear who can claim a child. The IRS uses tiebreaker rules when more than one person meets all of the qualifications described above.
- Parents vs. non-parents: The parent generally has priority.
- Parents filing jointly: The parents claim the child together on their joint return.
- Parents filing separately: The child generally qualifies for the parent in whose home they spent the most nights during the tax year.
- Equal time with each parent: The parent with the higher adjusted gross income (AGI) generally claims the child.
- No parent claims the child: Another eligible person may claim the child if that person has a higher AGI than any parent who could claim them.
You can use the IRS dependent eligibility tool for additional guidance.
