5 Steps to Figuring Out Who Qualifies as Your Dependent
Step 1: Do You Have A Qualifying Child?
A qualifying child is a child who …
- Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister or a descendant of any of them (ex: your grandchild, niece or nephew) ; AND
- Was either (1) under the age of 19 at the end of the tax year and younger than you (or your spouse if filing jointly), OR (2) under the age of 24 at the end of the tax year, a student, and younger than you (or your spouse if filing jointly), OR (3) any age and permanently and totally disabled; AND
- Who didn’t provide over half of his or her own support for the tax year; AND
- Who isn’t filing a joint return for the tax year OR is filing a joint return for the tax year only to claim a refund of withheld income tax or estimated tax paid; AND
- Who lived with you for more than half of the tax year.
Step 2: Is Your Qualifying Child Your Dependent?
- The child was a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico; AND
- You (or your spouse, if filing jointly), can’t be claimed as a dependent on someone else’s tax return.
Step 3: Does Your Qualifying Child Qualify You For The Child Tax Credit or Credit For Other Dependents?
- The child has an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions); AND
- The child was a U.S. citizen, U.S. national, or U.S. resident alien; AND
- The child was under the age of 18 at the end of the tax year; AND
- The child has a SSN valid for employment issued before the due date of your tax return.
Step 4: Is Your Qualifying Relative Your Dependent?
A qualifying relative is a person who is your …
- Son, daughter, stepchild, foster child, or descendant of any of them or
- Brother, sister, half brother, half sister, or a son or daughter of any of them or
- Father, mother, or ancestor of a sibling of either of them (ex: your grandmother), or
- Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
- Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn’t violate local law; AND
- Who wasn’t a qualifying child of any taxpayer for the tax year. For this purpose, a person isn’t a taxpayer if he or she isn’t required to file a U.S. income tax return and either doesn’t file such a return or files only to get a refund of withheld income tax or estimated tax paid; AND
- Who had gross income less than an amount set annually by the IRS (refer to Form 1040 instructions); AND
- For whom you provided over half of his or her support during the tax year.
Step 5: Does Your Qualifying Relative Qualify You For The Credit For Other Dependents?
- Your qualifying relative has a SSN, ITIN, or ATIN issued on or before the due date of your tax return (including extensions); AND
- Your qualifying relative was a U.S. citizen, U.S. national, or U.S. resident alien.
Other Considerations:
- The criteria for determining whether a child is a ‘dependent’ may differ for certain tax credits, like the Child Tax Credit and the Credit for Child and Dependent Care Expenses.
- The criteria for determining whether a child is a ‘dependent’ may differ for unmarried parents.