[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3369":3},{"rec_id":4,"title":5,"text":6},"3369","Children and Dependents","Menu Path: \u003Ci>Personal > Dependents\u003C/i>\r\n\u003Cbr>\u003Cbr>\r\nSee the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=8&form=i1040gi.pdf\" target=\"_blank\">\u003Ci>Form 1040\u003C/i> instructions\u003Cspan class=\"append_pdf\" style=\"margin-right:4px;\"> \u003C/span>\u003C/a> for complete rules on who can be claimed as a dependent. \r\n\u003Cbr>\u003Cbr>\r\nGenerally, if your child was age 18 or younger or was a student age 23 or younger on December 31st, you can claim your child as a dependent as long as they didn't provide over half of their own support for the year.\r\n\u003Cbr>\u003Cbr>\r\nIf your child is 19 or older, or a student age 24 or older on December 31st, you can only claim them as a dependent if they made less than $5,200 during the year AND you provided over half of their support. This rule also applies to other qualifying relatives who aren't children, such as a parent, brother, or aunt. If the qualifying relative made more than $5,200 in income during the year, you cannot claim the relative as a dependent, even if you're providing over half of their support.\r\n\u003Cbr>\u003Cbr>\r\nThere are a lot of special rules for claiming a dependent. Those above are general rules that apply to most people. If your situation is not typical, please refer to the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=8&form=i1040gi.pdf\" target=\"_blank\">\u003Ci>Form 1040\u003C/i> instructions.\u003Cspan class=\"append_pdf\" style=\"margin-right:4px;\"> \u003C/span>\u003C/a>\u003Cbr>\u003Cbr>\r\n\r\nYou may also use the IRS \u003Ca href=\"https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent\" target=\"blank\">Whom May I Claim as a Dependent\u003Cspan class=\"append_external\" style=\"margin-right:4px;\"> \u003C/span>\u003C/a>tool to determine whether you can claim a dependent or not.\u003Cbr>\u003Cbr>\r\n\r\n\u003Cb>Divorce\u003C/b>\u003Cbr>\r\nIn the case of divorce or separation, the parent who had custody of a child for the greater part of the year (the custodial parent) almost always is entitled to claim the child as a dependent, even if the noncustodial parent is providing the money for the child's support.\u003Cbr>\u003Cbr>\r\n\r\nHowever, a noncustodial parent can claim the child as a dependent if the custodial parent signs \u003Ci>Form 8332\u003C/i> (or a similar statement if you have a pre-2009 divorce agreement), releasing their right to claim the child as a dependent. This can be for a single year or multiple years.\u003Cbr>\u003Cbr> \r\n\r\nIf the child lived with each parent for exactly the same amount of time during the year and doesn't have a previous agreement (like \u003Ci>Form 8332\u003C/i>), the IRS will treat the child as the dependent of the parent who had the higher adjusted gross income for the year.\u003Cbr>\u003Cbr>\r\n\r\nIf you're the parent who had custody of your child for the greater part of the year, then you can claim the \u003Ci>Earned Income Credit\u003C/i>, \u003Ci>Dependent Care Credit\u003C/i>, and \u003Ci>Head of Household\u003C/i> filing status, even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you're allowing your ex-spouse to claim your child as a dependent. \u003Cbr>\u003Cbr>\r\n\r\nThe parent who claims the child as a dependent gets the \u003Ci>Child Tax Credit\u003C/i>, but only the custodial parent can claim the child for the \u003Ci>Earned Income Credit, Dependent Care Credit\u003C/i> and \u003Ci>Head of Household\u003C/i> filing status.",1777391554448]