Who can I claim as a dependent or qualifying child? IRS rules

Rules for claiming a dependent

• You can't claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 
• You can't claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid.
• You can't claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
• You can't claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests to be a Qualifying Child

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be
   • (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly),
   • under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or
   • (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.
4. The child must not have provided more than half of his or her own support for the year.
5. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).

Tests to be a Qualifying Relative

1. The person can't be your qualifying child or the qualifying child of any other taxpayer.
2. The person either
   • must be related to you in one of the ways listed under Relatives who don't have to live with you, or
   • must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $4,700.
4. You must provide more than half of the person's total support for the year.

You can use the IRS interactive tool to assist you in determining who you can claim as a dependent on your tax return. Visit the IRS website by clicking here.