How to Qualify as a Dependent on a Federal Tax Return

The Internal Revenue Service allows people to claim exemptions for people they support on their tax return. Each dependent claimed reduces the amount of that person's taxable income. A person can qualify to be claimed as a dependent on another person's tax return as either a dependent child or a dependent relative. Even if you can qualify to be listed as a dependent by multiple people, you can be claimed as a dependent only on one tax return.

Instructions

Dependent Children

1. Qualify as a dependent child by being the taxpayer's child, grandchild, great-grandchild, sibling or descendant such as a niece or nephew. If you do not meet one of these relationships, you cannot be claimed as a dependent child.

2. Meet the age requirement for being a dependent child. Qualifying children must be 19 or younger at the end of the year for which the tax return is being filed. Full-time students can qualify up to age 24. A permanently disabled child can qualify regardless of age.

3. Live with the person seeking to claim you as a dependent child for more than half of the year unless you have an exception such as going to school or being hospitalized.

4. Do not provide more than half of your own support. If you do so, you cannot be claimed as a dependent on someone else's income taxes.

Dependent Relatives

1. Be related to the person claiming you as a dependent though blood or adoption or live with the person claiming you for the entire year. Qualifying relationships include children, grandchildren, parents, grandparents, aunts, uncles and siblings-in-law.

2. Have more than half of your support paid for by the person claiming you as a dependent relative.

3. Have less income for the year than the amount the exemption is worth on the person's taxes. As of 2010, each exemption equals $3,650.

References

• Internal Revenue Service: Publication 17
• Jackson Hewitt: Dependents