Dependents

FAQs

What is a Qualifying Child?

A "qualifying child" for tax purposes in the United States must meet several criteria set by the Internal Revenue Service (IRS). These criteria include:

  1. Relationship: The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them (like your grandchild, niece, or nephew).

  2. Age: The child must be:

    1. Under age 19 at the end of the tax year and younger than you (or your spouse if filing jointly),

    2. A full-time student under age 24 at the end of the tax year and younger than you (or your spouse if filing jointly),

    3. Permanently and totally disabled at any time during the year, regardless of age.

3. Residency: The child must have lived with you in the United States for more than half of the tax year. There are exceptions for temporary absences, children of divorced or separated parents, and kidnapped children.

4. Support: The child must not have provided more than half of their own support during the tax year.

5. Joint Return: The child cannot file a joint return for the year unless the return is filed only to claim a refund of withheld income tax or estimated tax paid.

6. Citizenship: The child must be a U.S. citizen, U.S. national, or a resident alien.

What is a Qualifying Relative?

A "qualifying relative" for tax purposes in the United States is a person who meets specific criteria set by the Internal Revenue Service (IRS). Unlike a "qualifying child," a qualifying relative doesn't have to be related to you by blood or marriage. The criteria for a qualifying relative include:

  1. Not a Qualifying Child: The person cannot be your qualifying child or the qualifying child of another taxpayer.

  2. Member of Household or Relationship Test: The person must either live with you all year as a member of your household, or be related to you in certain ways defined by the IRS. This includes parents, children, siblings, and others, even if they do not live with you.

  3. Gross Income Test: The person's gross income for the year must be less than a certain amount, which is set by the IRS each year. This does not include tax-exempt income.

  4. Support Test: You must provide more than half of the person's total support for the year. Support includes costs for food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.