Who qualifies as a dependent?
See the Form 1040 instructions for complete rules on who can be claimed as a dependent. You'll also find a helpful flowchart to guide you in determining if someone qualifies as your dependent.
In general, if your child was age 18 or younger at the end of the year (or age 23 or younger if they are a student, or disabled and any age), then you can claim your child as a dependent if your child didn't provide over half of his or her own support during the year. You can also claim a child who was born at any time during the year, but you can't claim an unborn child. Otherwise, you can only claim an adult child as a dependent if the child made less than $5,200 during the year and you provided over half of their support.
This rule applies to other qualifying relatives who are not your children, such as a parent, brother, aunt, grandchild, niece, or nephew. Under certain circumstances, an unrelated person (such as a boyfriend, girlfriend, fiance, or roommate) might also be considered a qualifying relative. However, if that relative made more than $5,200 in income during the year, you can't claim them as a dependent, even if you provided over half of their support.
You can't claim yourself or your spouse (if married) as a dependent. Instead, enter your information on the Taxpayer Information and Spouse Information screens.
There are lots of special rules and definitions for claiming a dependent, which you can find in the Form 1040 instructions. The details provided above cover the basics that apply to most people. If your situation is different, please refer to the Form 1040 instructions for full details on whether you can claim someone as a dependent.
You can also use the IRS' interactive assistant to help you figure out whom you may claim as a dependent.
Divorce
In the case of divorce or separation, the parent who had custody of a child for the greater part of the year (the custodial parent) is almost always entitled to claim the child as a dependent even if the noncustodial parent is financially supporting them.
The noncustodial parent can claim the child as a dependent if the custodial parent signs Form 8332 (or a similar statement from a pre-2009 divorce agreement), allowing them to claim the child for a single or multiple years. You'll need to attach this document to your return if you mail your return. If you e-file your return, you'll need to send this document with the provided Form 8453.
If the child spent an equal amount of time with each parent during the year, the IRS treats the child as the dependent of the parent with the higher adjusted gross income.
If you are the parent who had custody of your child for the greater part of the year, then you can claim the Earned Income Credit, Dependent Care Credit, and Head of Household filing status, even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you agree to let them claim the child. The parent who claims the child as a dependent gets the dependent Child Tax Credit. However, only the custodial parent can claim the child for the Earned Income Credit, Dependent Care Credit, and Head of Household filing status.
For additional answers to commonly asked questions about dependents and qualifying children, click the More Information link on the Your Dependents and Qualifying Children screen.
Menu Path: Personal > Dependents
In general, if your child was age 18 or younger at the end of the year (or age 23 or younger if they are a student, or disabled and any age), then you can claim your child as a dependent if your child didn't provide over half of his or her own support during the year. You can also claim a child who was born at any time during the year, but you can't claim an unborn child. Otherwise, you can only claim an adult child as a dependent if the child made less than $5,200 during the year and you provided over half of their support.
This rule applies to other qualifying relatives who are not your children, such as a parent, brother, aunt, grandchild, niece, or nephew. Under certain circumstances, an unrelated person (such as a boyfriend, girlfriend, fiance, or roommate) might also be considered a qualifying relative. However, if that relative made more than $5,200 in income during the year, you can't claim them as a dependent, even if you provided over half of their support.
You can't claim yourself or your spouse (if married) as a dependent. Instead, enter your information on the Taxpayer Information and Spouse Information screens.
There are lots of special rules and definitions for claiming a dependent, which you can find in the Form 1040 instructions. The details provided above cover the basics that apply to most people. If your situation is different, please refer to the Form 1040 instructions for full details on whether you can claim someone as a dependent.
You can also use the IRS' interactive assistant to help you figure out whom you may claim as a dependent.
Divorce
In the case of divorce or separation, the parent who had custody of a child for the greater part of the year (the custodial parent) is almost always entitled to claim the child as a dependent even if the noncustodial parent is financially supporting them.
The noncustodial parent can claim the child as a dependent if the custodial parent signs Form 8332 (or a similar statement from a pre-2009 divorce agreement), allowing them to claim the child for a single or multiple years. You'll need to attach this document to your return if you mail your return. If you e-file your return, you'll need to send this document with the provided Form 8453.
If the child spent an equal amount of time with each parent during the year, the IRS treats the child as the dependent of the parent with the higher adjusted gross income.
If you are the parent who had custody of your child for the greater part of the year, then you can claim the Earned Income Credit, Dependent Care Credit, and Head of Household filing status, even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you agree to let them claim the child. The parent who claims the child as a dependent gets the dependent Child Tax Credit. However, only the custodial parent can claim the child for the Earned Income Credit, Dependent Care Credit, and Head of Household filing status.
For additional answers to commonly asked questions about dependents and qualifying children, click the More Information link on the Your Dependents and Qualifying Children screen.
Menu Path: Personal > Dependents
