Can I claim my grandchild (or niece, brother, etc.) as a dependent?
The following discussion about a grandchild also applies to children other than your own children. It is applicable to a niece, nephew, brother, stepbrother, sister, or stepsister who lived with you for more than half of the year.
To claim a grandchild as a dependent on your tax return, your grandson or granddaughter must meet certain conditions. Additionally, each child can only be claimed as a dependent on one tax return. If one of your grandchild's parents qualifies to claim the child and claims the child on his or her tax return, then you cannot claim your grandchild on your tax return. However, if your grandchild lives with you for more than half the year and the parents of your grandchild don't live with you, then (depending on the reason the grandchild doesn't live with their parents) you may be eligible to claim the grandchild as a dependent.
For example, if a daughter and grandson live with the grandparents, then both the grandparents and daughter are likely eligible to claim the grandson. The daughter would have the first right to claim the child as a dependent, but if she chooses not to, then the grandparents can.
Another example would be if a granddaughter lived with the grandparents rather than the parents for reasons other than a qualified temporary absence. In this situation, the grandparents are the ones eligible to claim the granddaughter as a dependent. The parents aren't eligible because the granddaughter didn't live with the parents for more than half of the year.
The Form 1040 instructions have complete rules on who can be claimed as a dependent.
In general, if your grandchild is age 19 or older (age 24 or older if a student) at the end of the year, then you can only claim your grandchild as a dependent if the grandchild 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 are not children, such as a niece, nephew, or brother. If the qualifying relative made more than $5,200 in income during the year, you can't claim the relative as a dependent, even if you're providing over half of their support.
There are a lot of special rules and detailed definitions for claiming a dependent that can be found in the Form 1040 instructions. We have included general rules that apply to general situations. If your situation is not typical, please reference the Form 1040 instructions for full details to determine if you can claim someone as a dependent.
To claim a grandchild as a dependent on your tax return, your grandson or granddaughter must meet certain conditions. Additionally, each child can only be claimed as a dependent on one tax return. If one of your grandchild's parents qualifies to claim the child and claims the child on his or her tax return, then you cannot claim your grandchild on your tax return. However, if your grandchild lives with you for more than half the year and the parents of your grandchild don't live with you, then (depending on the reason the grandchild doesn't live with their parents) you may be eligible to claim the grandchild as a dependent.
For example, if a daughter and grandson live with the grandparents, then both the grandparents and daughter are likely eligible to claim the grandson. The daughter would have the first right to claim the child as a dependent, but if she chooses not to, then the grandparents can.
Another example would be if a granddaughter lived with the grandparents rather than the parents for reasons other than a qualified temporary absence. In this situation, the grandparents are the ones eligible to claim the granddaughter as a dependent. The parents aren't eligible because the granddaughter didn't live with the parents for more than half of the year.
The Form 1040 instructions have complete rules on who can be claimed as a dependent.
In general, if your grandchild is age 19 or older (age 24 or older if a student) at the end of the year, then you can only claim your grandchild as a dependent if the grandchild 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 are not children, such as a niece, nephew, or brother. If the qualifying relative made more than $5,200 in income during the year, you can't claim the relative as a dependent, even if you're providing over half of their support.
There are a lot of special rules and detailed definitions for claiming a dependent that can be found in the Form 1040 instructions. We have included general rules that apply to general situations. If your situation is not typical, please reference the Form 1040 instructions for full details to determine if you can claim someone as a dependent.
