At a glance

General rules for all dependents

Source: IRS Publication 501 | Dependents, Standard Deduction, and Filing Information

Everyone must meet these

They must be a U.S. citizen, resident alien, U.S. national or a resident of Canada or Mexico.
They can’t be claimed by someone else for the same year.
They generally can’t file a joint return with a spouse (unless only to claim a refund and no tax due).
They must meet the tests to be a qualifying child or a qualifying relative.

Qualifying child

Four tests your child must satisfy

Meet all four to claim a qualifying child.

Source: IRS Pub 501 | Qualifying Child tests

1) Relationship

Your son, daughter, stepchild, adopted child, eligible foster child, brother/sister (including half or step), or a descendant of any of them.

2) Age

Under 19 at year-end, or under 24 if a full time student for at least 5 months, or any age if permanently and totally disabled.

3) Residency

Lived with you for more than half the year (exceptions for birth, death, temporary absences, deployments).

4) Support & joint return

The child did not provide over half of their own support for the year.
They didn’t file a joint return with a spouse (unless only to claim a refund).

Qualifying relative

Four tests for non child dependents

Source: IRS Pub 501 Qualifying Relative tests

1) Not a qualifying child

The person isn’t anyone’s qualifying child for the year.

2) Relationship or household

They’re related in the IRS list (e.g., parent, grandparent, in laws, niece/nephew), or they lived with you all year as a member of your household.

3) Gross income test

Their gross income is below the IRS annual limit for the year (varies by year).

4) Support test

You provided more than half of their total support during the year (documentation matters).

Divorced or separated parents

Who claims the child and when Form 8332 is used

Sources: IRS — About Form 8332 · IRS Pub 501 Special rule for children of divorced or separated parents

Custodial vs. noncustodial

Generally, the custodial parent (the one the child lived with most nights) claims the dependent.
The custodial parent can sign Form 8332 to let the noncustodial parent claim certain benefits for that year.

Heads up on credits

Some benefits (like Head of Household or EITC) generally stay with the custodial parent even if Form 8332 is signed.

If more than one person qualifies

IRS tie-breaker rules

Source: IRS Pub 501 Tiebreaker rules

How the IRS decides

First priority generally goes to the parent over a non-parent.
If both are parents, the one the child lived with longer wins.
If time is equal, the parent with the higher AGI claims the child.
If no parent can claim, the highest AGI among the claimants wins.

Your dependent’s own taxes

Do they need to file a tax return?

Even if you claim someone as a dependent, they may need to file their own return if their income meets IRS thresholds.

Sources: IRS Pub 501 — Filing requirements for dependents · IRS Interactive Tax Assistant — Do I need to file?

Quick guidance

Dependents have a limited standard deduction and specific filing thresholds that change annually.
Make sure they check the box that they can be claimed on someone else’s return.

What to keep

Documents to support your claim

Source: IRS Publication 501 | Documentation & residency/support guidance

Proof checklist

Birth/adoption records or court placement papers.
School, medical, or lease records showing residency.
Support docs: bank statements, receipts, childcare payments, insurance, tuition.
Form 8332 if applicable for noncustodial parent claims.

Not sure if someone qualifies?

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Note: This is general guidance. Eligibility and income limits change annually. Confirm current IRS rules before filing.