Claiming a dependent can lower your tax bill by helping you qualify for credits and other tax benefits. A dependent is usually someone who relies on you for financial support, like housing, food, clothing, or medical care.
For the 2025 tax year, the IRS allows two types of dependents:
a qualifying child
a qualifying relative
Each person you claim has to meet specific IRS rules.
Why claim a dependent?
Claiming a dependent may help you qualify for:
The Child Tax Credit
Education-related tax benefits
Health insurance–related benefits
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
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
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
The child must have lived with you for more than half the year (some exceptions apply).
Support
The child cannot have provided more than half of their own support.
Filing status
The child did not file a joint return, unless it was filed only to claim a refund.
Citizenship
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
Can I claim someone who lived with me part of the year?
It depends:
A qualifying child usually must live with you for more than half the year
A qualifying relative who isn’t related to you generally must live with you all year
Again, temporary absences like school or medical care usually still count.
Can I claim my child if we share custody?
Possibly.
The parent the child lived with more nights during the year is usually the one who can claim them
If custody time is equal, IRS tie-breaker rules apply
In some situations, the custodial parent can allow the other parent to claim the child using IRS Form 8332
Can I claim a dependent who had income?
It depends on the type of dependent:
Qualifying child: there’s no income limit, as long as they didn’t provide more than half of their own support
Qualifying relative: their income must be below the IRS income limit for the year
Can more than one person claim the same dependent?
No. Only one taxpayer can claim a dependent for the same tax year.
If more than one person tries to claim the same dependent, the IRS uses tie-breaker rules. Filing electronically will usually flag duplicate claims.
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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