Who Can I Claim As a Dependent?

Hi Abe! Who can I claim as a dependent?

Great question! In the United States, a dependent is generally an individual who relies on someone else, typically a taxpayer, for financial support. The IRS has specific criteria that determine whether someone can be claimed as dependent on a taxpayer’s federal income tax return. They must be a qualifying child or qualifying relative.

Qualifying Child (QC):

Relationship: The dependent must be your child, stepchild, foster child, sibling, half-sibling, or a descendant (e.g., grandchild).
Age: Typically, the dependent must be under the age of 19, or under 24 if they are a full-time student. There’s no age limit for permanently and totally disabled children.
Residency: The dependent must live with you for more than half of the tax year (exceptions apply for divorced or separated parents).
Financial Support: The dependent must not provide more than half of their own support.

Qualifying Relative (QR):

Relationship: The dependent doesn’t necessarily have to be related to you. They can be a relative or even a non-relative, but they must live with you for the entire year (in some cases, they don’t have to live with you if they meet other criteria).
Gross Income: The dependent’s gross income must be below a certain threshold, which the IRS sets annually.
Financial Support: You must provide more than half of the dependent’s total support for the year.

There are additional rules for various special situations, such as children of divorced or separated parents, multiple support agreements, and relatives living abroad.

It’s important to note that the tax code and regulations can change over time, and the IRS may update the criteria for claiming someone as a dependent. Contact an Abacus Professional at 417.380.5000 if you have any questions about claiming dependents.