Two kinds of dependents
A dependent is either a qualifying child or a qualifying relative. A person generally must also be a U.S. citizen, national, or resident of the U.S., Canada or Mexico, and must not file a joint return with a spouse (other than to claim a refund).
Qualifying child tests
- Relationship: your child, stepchild, foster child, sibling, half-sibling, or a descendant of any of them.
- Age: under 19 at year-end, or under 24 and a full-time student, or any age if permanently and totally disabled. The child must also be younger than you (unless disabled).
- Residency: lived with you for more than half the year (temporary absences like school count).
- Support: the child did not provide more than half of their own support.
- Joint return: the child is not filing a joint return, except to claim a refund.
Qualifying relative tests
If a person is not a qualifying child, they might be a qualifying relative:
- Not a qualifying child of you or anyone else.
- Relationship or household member: a relative (such as a parent) or someone who lived with you all year as a member of your household.
- Gross income: below a set amount that is adjusted yearly (about $5,200 for 2025; verify in IRS publications).
- Support: you provided more than half of the person’s total support.
Divorced or separated parents
Generally the custodial parent — the one with whom the child lived for more nights — claims the child. The custodial parent can release the claim to the other parent with a signed Form 8332, but the release does not transfer head of household status or the EITC. If both parents try to claim the child, the IRS applies tiebreaker rules.
Claimed by someone else? Check yourself.
If you can be claimed as someone’s dependent — even if they choose not to — you generally cannot claim your own personal exemption benefits and your standard deduction is limited. Teens and college students should check before claiming themselves.
SSN requirements
For the child tax credit, a qualifying child generally must have a valid Social Security number issued by the return’s due date. Other dependents who are not eligible for an SSN may have an ITIN and can qualify for the credit for other dependents. See the IRS instructions.
Common mistakes
- Two people claiming the same child. The second return to be filed is usually rejected.
- Claiming a child who lived elsewhere for most of the year.
- Claiming a relative whose income exceeds the limit.
- Ignoring the support test.
- Not keeping evidence, such as school or medical records showing residency.
If your e-filed return is rejected
A rejection because a dependent was already claimed means another return used that SSN. You may need to resolve it with the other person or file on paper and respond to IRS notices. See refund timing as paper returns take longer.
Frequently asked questions
Can I claim my parent as a dependent?
Possibly, as a qualifying relative, if you provide more than half of their support and their gross income is below the annual limit.
Can I claim a college student over 18?
Yes if they are under 24, a full-time student, and meet the residency and support tests.
Who claims the child if parents are divorced?
Generally the custodial parent, unless they release the claim with Form 8332.
Official sources
- IRS Publication 501: Dependents, standard deduction, filing information
- IRS Topic 601: Earned income credit
- IRS: Child Tax Credit
- IRS: Form 1040 instructions
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.