Simone Lawson
For tax purposes, a dependent is someone who relies on another person for financial support. This could be a qualifying child or a qualifying relative. To be considered a dependent, an individual must receive over half of their financial support from the person claiming them as a dependent. This support includes living expenses such as meals, lodging, clothing, medical and dental care, transportation, and recreational activities. There are exceptions to the rule, such as in the case of multiple-support agreements or children of divorced or separated parents. Additionally, a dependent cannot be claimed on more than one tax return and must be a U.S. citizen, resident alien, or national, or a resident of Canada or Mexico.
| Characteristics | Values |
|---|---|
| Relationship | Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these |
| Support | Get more than half of their financial support from you |
| Joint return | Not file as married filing jointly unless only to claim a refund of taxes paid or withheld |
| Member of household | Lives with you all year as a member of your household |
| Gross income | Less than $5,050 for the year in 2024; threshold increases to $5,200 for 2025 |
| Age | Under 18 or 23 if a full-time student unless disabled |
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What You'll Learn
- A dependent must be a qualifying child or relative
- The dependent must rely on the taxpayer for financial support
- The taxpayer must provide more than half of the dependent's support or living expenses
- Dependents can include children, relatives, and domestic partners
- There are special rules for divorced or separated parents
A dependent must be a qualifying child or relative
For tax purposes, a dependent is a qualifying child or relative who relies on you for financial support. A qualifying dependent cannot provide more than half of their own annual support. This includes living expenses such as meals, lodging, clothing, medical and dental care, transportation, and recreational activities.
To qualify as a dependent, a child must meet specific requirements. They must be your son, daughter, stepchild, eligible foster child, brother, sister, half-sibling, step-sibling, adopted child, or the child of one of these. A qualifying child can earn an unlimited amount of money and still be claimed as a dependent, as long as they do not provide more than half of their own support.
If you are claiming a dependent under the qualifying relative rules, the dependent's gross income must be less than a certain amount. For 2024, this amount is $5,050, and it increases to $5,200 for 2025. Certain income is excluded from this requirement, such as all or part of Social Security benefits.
It is important to note that a dependent cannot be claimed on more than one tax return, with rare exceptions. Additionally, a dependent cannot claim a dependent on their own tax return.
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The dependent must rely on the taxpayer for financial support
For a person to be claimed as a dependent, they must rely on the taxpayer for financial support. This means that the taxpayer must provide more than half of the dependent's financial support or living expenses for the year. Living expenses include meals, lodging, clothing, medical and dental care, transportation, and recreational activities.
A dependent can be a qualifying child or a qualifying relative. A qualifying child can earn an unlimited amount of money and still be claimed as a dependent as long as they do not provide more than half of their own financial support. The child must also meet specific requirements, such as being related to the taxpayer and not filing a joint tax return with a spouse.
If the dependent is a qualifying relative, their gross income must be below a certain threshold, which is $5,050 for the year 2024 and increases to $5,200 for 2025. The relative must also live with the taxpayer all year or be on a list of "relatives who do not live with you."
It is important to note that a dependent cannot claim a dependent on their own tax return. Additionally, a person can generally not claim someone who is married and files a joint tax return, unless they are only filing jointly to claim a refund for taxes paid.
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The taxpayer must provide more than half of the dependent's support or living expenses
For taxpayers seeking to claim a dependent on their tax returns, there are several requirements that must be met. One of the most important requirements is that the taxpayer must provide more than half of the dependent's support or living expenses. This is known as the "support test" and it is one of five tests that must be passed to claim someone as a dependent.
The support test considers the taxpayer's contribution to the prospective dependent's overall financial support or living expenses during the year. This includes expenses such as meals, lodging, clothing, medical and dental care, transportation, and recreational activities. The cost of bulk purchases, such as groceries, must be divided by the number of total household members to accurately calculate the amount spent on the dependent. Additionally, the fair rental value of lodging, including appliances, utilities, and furniture, is taken into account.
It is important to note that the dependent cannot provide more than half of their own annual support. This applies to both qualifying children and qualifying relatives. A qualifying child can earn an unlimited amount and still be claimed as a dependent, as long as they do not provide more than half of their own support. Similarly, if a taxpayer is supporting a married child, they cannot claim them as a dependent if the child files a joint tax return with their spouse, unless it is only to claim a refund for withheld taxes.
In summary, the taxpayer must be able to demonstrate that they provide more than half of the dependent's financial support or living expenses to meet the requirements for claiming a dependent on their tax returns. This support test is a crucial aspect of determining eligibility for tax credits and deductions related to dependents.
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Dependents can include children, relatives, and domestic partners
For tax purposes, a dependent is someone "other than the taxpayer or spouse" who relies on another person for financial support. Dependents can include children, relatives, and domestic partners.
Qualifying children can earn an unlimited amount of money and still be claimed as dependents, as long as they don't provide more than half of their own support. This means that if they have a job, they cannot pay for more than half of their living expenses. Living expenses include meals, lodging, clothing, medical and dental care, transportation, and recreational activities. If a child is being claimed as a dependent under the qualifying relative rules, their gross income must be less than a certain amount, which was $5,050 for the year in 2024 and increased to $5,200 in 2025.
Relatives can also be claimed as dependents, but they must live with you all year as a member of your household or be on the list of "relatives who do not live with you" in Publication 501. Relatives must also make less than a certain income amount, which was $5,050 in 2024 and increased to $5,200 in 2025. Certain income is excluded from this requirement, such as all or part of Social Security benefits.
Domestic partners can also be claimed as dependents, even if they are not directly related to the taxpayer. Like qualifying children, they cannot provide more than half of their own support.
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There are special rules for divorced or separated parents
There are specific rules for divorced or separated parents regarding claiming a child as a dependent for tax purposes. Firstly, only one person can claim the tax benefits related to a dependent child. The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The custodial parent can release the dependency exemption and sign a written declaration or Form 8332, for the noncustodial parent to submit with their tax return.
The special rule for divorced or separated parents allows only the noncustodial parent to claim the child as a dependent for the purposes of the child tax credit, credit for other dependents, and the dependency exemption. This also applies to some tax benefits, including the additional child tax credit, and credit for other dependents. It does not apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household filing status.
For the Earned Income Tax Credit (EITC), a married taxpayer may claim the EITC without filing a joint return with their spouse if they meet certain requirements. They must have lived with a qualifying child for more than half of the year and either have lived apart from their spouse for the last 6 months of the year or be legally separated under state law and live apart from their spouse at the end of the year. The IRS no longer accepts a copy of a divorce decree to show who has the right to claim a child as a dependent if the decree was executed after December 31, 2008.
A noncustodial parent who claims the child as a dependent must file Form 8332 or a similar statement with their return. This form must be unconditional, meaning it cannot be contingent on the noncustodial parent's payment of support. If the noncustodial parent fails to provide support, the custodial parent can revoke the release of the right to claim the child as a dependent.
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Frequently asked questions
A dependent is a qualifying child or relative who relies on you for financial support.
The support test is one of five tests that must be passed to claim someone as a dependent for legal and tax purposes. It mandates that the taxpayer must have provided more than half of the dependent's living expenses during the year.
Living expenses include meals, lodging, clothing, medical and dental care, transportation, and recreational activities.
Yes, there are special rules for multiple-support agreements and children of divorced or separated parents. Additionally, certain income sources, such as Social Security benefits, may be excluded from the calculation.
The cost of lodging is based on the fair rental value, including a reasonable allowance for appliances, utilities, and furniture.
