Tax dependent

What It Means

A tax dependent is a person you can claim on your federal return because they meet the IRS tests for either a qualifying child or a qualifying relative. IRS Publication 501 sets out both sets of tests. Claiming a dependent can matter for credits such as the Child Tax CreditChild tax creditA federal tax credit of up to $2,200 per qualifying child under 17 on 2025 returns, partly refundable, with the full amount at incomes up to $200,000 ($400,000 joint). See more and for whether you can file as head of householdHead of householdAn IRS filing status for an unmarried person who pays more than half the cost of a home where a qualifying person lives for more than half the year. See more.

How People Say It

• "Can I claim my mom as a dependent?"
• "He's 20 but still a full-time student, so he counts."
• "My ex and I alternate who claims her."

The Breakdown

What the rule says. IRS Publication 501 (2025) defines two kinds of dependent.

Qualifying child: all five tests

1. Relationship: your son, daughter, stepchild, eligible foster child, brother, sister, half or step sibling, or a descendant of any of them.
2. Age: under 19 at the end of the year and younger than you (or your spouse on a joint return), or a student under 24 and younger than you, or permanently and totally disabled at any age.
3. Residency: lived with you for more than half the year.
4. Support: didn't provide more than half of their own support.
5. Joint return: meets the joint return test in Publication 501.

Qualifying relative: all four tests

1. Isn't anyone's qualifying child.
2. Lives with you as a member of your household, or is related to you in one of the ways Publication 501 lists.
3. Gross incomeGross incomeThe full amount you earn before taxes and other deductions come out. For federal taxes, it's all income you receive unless a law exempts it. See more for 2025 of less than $5,200.
4. You provided more than half of their total support for the year.

Who it applies to. Anyone filing a federal return who wants to claim someone else. Someone with $5,200 or more of gross income in 2025 usually can't be claimed unless they're a qualifying child.

Documents to have ready. The person's Social Security number, records showing where they lived during the year, and records of what you paid toward their support.

Good to Know

These tests come from IRS Publication 501 (2025), checked October 1, 2026. The gross income figure for a qualifying relative changes with the year, so look it up in the edition for the year you're filing. Each credit can add its own rules, too; the Child Tax Credit, for one, needs a child under 17 with a Social Security number valid for employment. When parents live apart or two relatives could both claim the same child, read Publication 501 or ask a tax professional before either of you files.

Related Terms and Categories

• Child tax credit

  A federal tax credit of up to $2,200 per qualifying child under 17 on 2025 returns, partly refundable, with the full amount at incomes up to $200,000 ($400,000 joint).

• Earned income tax credit

  A refundable federal tax credit for people who work and earn low to moderate income; for 2025 it ranges up to $649 with no children and $8,046 with three or more.

• Head of household

  An IRS filing status for an unmarried person who pays more than half the cost of a home where a qualifying person lives for more than half the year.

• Filing status

  The category you file your federal return under, one of five the IRS sets, which decides your tax rates and standard deduction and depends on your marital status at year end.

• Dependent care FSA

  A workplace account that lets you pay for a child's or dependent's care with pretax pay so you can work; the 2026 limit is $7,500, or $3,750 married filing separately.

• Social Security card

  The card from the Social Security Administration that shows the Social Security number assigned to a person, used for work, taxes and benefits.

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