Who Can You Claim

Who can I claim as a dependent on my tax return?

Let’s break down the IRS requirements for correctly adding dependents to your tax return.

First and foremost, a dependent is someone you support: you must have provided at least half of the person’s total support for the year—food, shelter, clothing, etc. Of course, there are other tests required to determine who you can claim as a dependent.

Note: Claiming dependents no longer gets you a personal exemption, as the personal exemption was effectively eliminated in favor of a much higher standard deduction.

What are the basic rules for claiming a dependent?

Dependents are usually a child or other relative. Qualifying children and qualifying relatives have their own additional requirements, but all dependents must meet these requirements:

• Dependents can have their own tax returns, and even be married, but they must not have filed a joint tax return for the year unless it’s just to claim a refund.
• They must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
  
  

Also, if you are considered eligible to be a dependent, you can’t claim another person as a dependent.

Are there special rules for claiming a child as a dependent?

When you’re claiming a dependent who is a child, there are further requirements:

• The child has to have lived with you for at least half of the year.
• The child must not have provided more than half of his or her own support for the year.
• The child has to be related to you as a son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of those.
• The child must be 18 or younger at the end of the year, or under 24 if a student. To be a student, the child must have attended school full-time during at least five months of the year. The five months don’t have to be in a row. (However, age doesn’t matter if the child is totally and permanently disabled.)
• The child must be younger than you (or your spouse, if married filing jointly).

Can I claim older relatives or unrelated persons as dependents on my tax return?

Yes, provided they meet the following requirements:

• The person can’t be a qualifying child of another person.
• The person must be either related to you or must have lived with you all year as a member of your household.
• The person's gross income for the year must be less than $4,400.
• You must provide more than half of the person's total support for the year.

Could my dependent still be required to file a tax return?

Yes—your dependent may still need to file a tax return in certain situations.

If your single dependent was under age 65 and not blind in 2022, they must file a tax return if they had:

• Unearned income more than $1,150
• Earned income more than $12,950
• Gross income more than the larger of:
  • $1,150
  • Earned income up to $12,550 plus $400

If your single dependent was blind or age 65+ they must file a tax return if they had:

• Unearned income more than $2,900
• Earned income more than $14,700
• Gross income more than the larger of:
  • $2,900
  • Earned income up to $12,550 plus $2,150

If your single dependent was age 65+ and blind, they must file a tax return if they had:

• Unearned income more than $4,650.
• Earned income more than $16,450.
• Gross income more than the larger of:
  • $4,650
  • Earned income up to $12,550 plus $3,900

If your married dependent was under age 65 and not blind in 2022, they must file a tax return if they had:

• Gross income at least $5, and YOU file a separate return and itemize deductions
• Unearned income more than $1,150
• Earned income more than $12,950
• Gross income more than the larger of:
  • $1,150
  • Earned income up to $12,550 plus $400

If your married dependent was blind or age 65+ they must file a tax return if they had:

• Gross income at least $5, and YOU file a separate return and itemize deductions
• Unearned income more than $2,550
• Earned income more than $14,350
• Gross income more than the larger of:
  • $2,550
  • Earned income up to $12,550 plus $1,800

If your married dependent was age 65+ and blind, they must file a tax return if they had:

• Gross income at least $5, and YOU file a separate return and itemize deductions
• Unearned income more than $3,950
• Earned income more than $15,750
• Gross income more than the larger of:
  • $3,950
  • Earned income up to $12,550 plus $3,200

Now that you know how to claim dependents, let’s file your tax return!

At 1040.com, we make filing simple to file your taxes and add dependents of all ages. Sign up or log in today to get started!