Claiming a dependent can reduce your tax bill through credits and other tax benefits. A dependent is generally someone who relies on you for financial support, such as housing, food, clothing, and medical care.
To claim a dependent on your 2025 tax return, each person must meet specific Internal Revenue Service (IRS) requirements and fall into one of two categories: a qualifying child or a qualifying relative.
Why claim a dependent?
Claiming a dependent may help you qualify for:
The Child Tax Credit
Education-related tax benefits
Health insurance–related benefits
Other dependent-related credits
Because these benefits can be significant, it’s important to keep records showing the financial support you provide.
Who cannot claim dependents?
You generally cannot claim dependents if:
You (or your spouse, if filing jointly) can be claimed as a dependent on someone else’s return
The person you want to claim was married on the last day of the tax year (with limited exceptions)
What’s a qualifying child?
You may be able to claim a qualifying child if all of the following are true:
Relationship test
The child must be your:
Son or daughter
Stepchild
Eligible foster child
Brother or sister (including half- or step-siblings)
Adopted child, or a descendant of any of the above
Age test
The child must meet one of these age rules:
Under 19 at the end of the year and younger than you
Under 24, a full-time student for at least 5 months of the year, and younger than you
Any age if permanently and totally disabled
Residency test
The child must have lived with you for more than half the year (some exceptions apply).
Support test
The child cannot have provided more than half of their own support.
Filing status test
The child did not file a joint return, unless it was filed only to claim a refund.
Citizenship test
The child must be a:
U.S. citizen
U.S. resident alien
U.S. national
Resident of Canada
If more than one person may be able to claim the same child, IRS tiebreaker rules apply.
What’s a qualifying relative?
You may be able to claim someone as a qualifying relative if all of the following are true:
They are not your qualifying child or anyone else’s qualifying child
You provided more than half of their financial support
Their gross income was less than $5,050 for 2025
They lived with you all year or are related to you in an allowed way
Qualifying relationships include:
Parent or grandparent
Child or grandchild
Sibling
Aunt or uncle
Niece or nephew
In-laws
Still not sure?
If you’re unsure whether someone qualifies as your dependent, the IRS offers an online tool to help determine eligibility.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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