Who Qualifies as a Dependent With the IRS?

Qualifying dependents must receive more than half their support from the claimant.

Federal income taxes confuse many taxpayers. Highly technical tax lingo and jargon pepper tax documents, even those intended to explain rules and regulations. Dependents provide tax exemptions for taxpayers, but knowing who counts as a dependent can be puzzling. The Internal Revenue Service examines relationships based on support and income. By definition, a dependent is a person who relies on another for financial support.

Children

For consideration as a qualifying child, the IRS stipulates the child must be younger than the person filing the tax return and he must not file a joint tax return of his own unless it is a claim for refund only. When the parents of a child do not claim him as a dependent, another party may claim him as a dependent if the party's adjusted gross income is higher than both parents.

Qualifying Criteria

A qualifying child must meet several criteria to be claimed as a dependent. The child must be a U.S. citizen or resident or a resident of Canada or Mexico. Also, the child must be your son, daughter, foster child, adopted child, stepchild, grandchild, brother, sister or stepsibling. Descendants of any of those categories also qualify. For example, if your niece is a descendant of your brother, she can be a qualifying child. All dependents, regardless of relationship, must be under age 19 if not a student, or under 24 if a full-time student. Permanently disabled individuals qualify regardless of age.

Residency and Support

The child must live in your household for more than half the year. In cases of temporary absences for illness, education, vacation, military service or death, the six-month requirement is waived.

The IRS also considers financial support to qualify for an exemption. The dependent must not have supplied more than half of her own financial support during the tax year.

Considerations

Falsely claiming dependents that are not qualified children is illegal. Knowingly providing misleading or false information to a government agency can lead to penalties and criminal charges.

References

• Dictionary: Dependent
• IRS: Qualifying Child
• IRS: Qualifying Child Test
• IRS: Residency and Support Test

Resources

• Web Tax Center: Frequently Asked Questions