How to Meet the IRS Definition of a Dependent

To meet the IRS definition of a dependent, you must materially support the person the children or relative you are claiming as exemptions. Follow these steps to see if they meet the criteria.

Instructions

Difficulty: Moderate

Things You’ll Need:

• Education transcripts
• Proof of childcare payments
• Proof of age
• Proof of adoption or guardianship

IRS Requirements for Claiming a Dependent

1. Determine if a person meets the definition of a dependent as set forth by the IRS. To qualify, a dependent child must be a birth child, a legal stepchild or a foster child in your care.
2. Consider claiming your siblings as dependents. Dependents can be blood siblings, adopted siblings, or stepbrothers or stepsisters in your care. Descendents of any of these also qualify, provided you materially support them.
3. A dependent must be under 19 at the end of the year you are claiming. The IRS also lets you claim a dependents age 24 or under if they are enrolled in school full-time. You also can claim an exemption for materially supporting anyone with a disability.
4. Determine if the living arrangements meet IRS rules. The child must have lived with you for more than half of the year and relied on your financial support for at least 6 months out of the year.