✅ 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
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)
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