11529: Qualifying Child or Relative as a Dependent

The table from Publication 501 will help you determine if a qualifying child or relative can be claimed as a dependent. This is only a guideline. Review the instructions for Form 1040, and Publications 17, 501, 596 and other information as applicable. For tax benefits other than a claim of dependency, the criteria for a qualifying child or relative may vary from those listed in the table.

Publication 501, Exemptions, Standard Deduction, and Filing Information. References in the table are to Publication 501.

Special Rule for Qualifying Child of More Than One Person

Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

1. The child tax credit or credit for other dependents.
2. Head of household filing status.
3. The credit for child and dependent care expenses.
4. The exclusion from income for dependent care benefits.
5. The earned income credit.

Relatives who do not have to live with you.

A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.

• Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
• Your brother, sister, half brother, half sister, stepbrother, or stepsister.
• Your father, mother, grandparent, or other direct ancestor, but not foster parent.
• Your stepfather or stepmother.
• A son or daughter of your brother or sister.
• A son or daughter of your half brother or half sister.
• A brother or sister of your father or mother.
• Your son-­in-­law, daughter-­in-­law, father-­in-­law, mother-­in-­law, brother-­in-­law, or sister-­in-­law.

Any of these relationships that were established by marriage aren't ended by death or divorce.

Why is software allowing a child over 24 to be a dependent?

Based on the information in the table above, a child over the age of 24 may qualify as a dependent relative. The software allows the tax preparer to make this determination.

Can I claim my girlfriend/boyfriend as a dependent?

See the instructions for a qualifying relative in the table above.