Dependent Exemptions: Who Can You Claim?

Who Can You Claim as a Dependent?

Two Types of Dependents

Qualifying Child

Must meet ALL of:

1. Relationship: Child, stepchild, foster child, sibling, or descendant
2. Age: Under 19, OR under 24 if a full-time student, OR any age if permanently disabled
3. Residency: Lived with you more than half the year
4. Support: Did not provide more than half of their own support
5. Joint return: Did not file a joint return (except to claim a refund)

Qualifying Relative

Must meet ALL of:

1. Relationship OR household: Related to you by blood/marriage, OR lived with you all year
2. Gross income: Had gross income below $5,050 (2025)
3. Support: You provided more than half of their support
4. Not a qualifying child of you or anyone else

Benefits of Claiming Dependents

• Child Tax Credit (up to $2,000/child under 17)
• Child and Dependent Care Credit
• Earned Income Tax Credit
• Head of Household filing status
• Educational credits (for students you support)

Dependency Tiebreaker Rules

If two people could claim the same child:

• Parent wins over non-parent
• Higher AGI parent wins if both are parents

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Unsure who you can claim? We'll review your situation to ensure you're claiming every dependent you're entitled to.