Who Qualifies as a Dependent on Your Tax Return in the U.S.?
Who Qualifies as a Dependent on Your Tax Return in the U.S.? Claiming a dependent on your tax return can lead to major savings — including credits, deductions, and even lower tax brackets. But who actually qualifies? Let’s walk through the IRS rules and common scenarios to determine who you can legally claim as a dependent. 👶 Two Types of Dependents The IRS defines two main types: Qualifying Child Qualifying Relative Each has different rules. 🧒 1. Qualifying Child Requirements: Relationship : Your child, stepchild, sibling, or their descendant Age : Under 19 (or under 24 if a full-time student) Residency : Must live with you more than half the year Support : Cannot have provided more than half of their own support Joint return : Cannot file jointly with a spouse (unless only to claim refund) 👴 2. Qualifying Relative Requirements: Doesn’t have to live with you (if a listed relative) Gross income < $4,700 (2023 limit, adjusted annua...