General Qualifications for a Dependent
There are two types of dependents:
1. Qualifying Child
The person must meet all of the following tests:
Relationship
Your child, stepchild, foster child, sibling, or a descendant of any of these (such as a grandchild)
Age
- Under age 19 at the end of the year
- Under age 24 if a full‑time student
- Any age if permanently and totally disabled
Residency
Lived with you for more than half of the year and generally must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
Support
Did not provide more than half of their own support
Joint Return
Did not file a joint tax return, unless it was filed only to claim a refund
2. Qualifying Relative
The person must meet all of the following tests:
Not a Qualifying Child
They cannot qualify as a child dependent for you or anyone else
Relationship or Household Member
- A qualifying relative (such as a parent or sibling), or
- Someone who lived with you all year
Gross Income
Their gross income must be below the IRS annual limit
(Example: $4,700 for 2023 — this amount can change each year)
For tax year 2026, a qualifying relative's gross income must be less than $5,050. The IRS adjusts this amount periodically, so it may be different in future years.
Support
You provided more than half of their total financial support
Important Note: Your Spouse Is Not Your Dependent
You cannot claim your spouse as a dependent, even if they have no income or rely on you financially (this is common in military families).
Instead:
- You may file as Married Filing Jointly or Married Filing Separately
- Your spouse may still help you qualify for credits or deductions on a joint return
How do I remove a dependent from my return?
If you need to remove a dependent from your return, follow the navigation below.
- Basic Information
- Dependents/Qualifying Person
- Use the three dots to select Delete for the dependent in question