For a Qualifying Child, there's no income limit as long as they don't provide more than half their own support and meet other tests (age, relationship, residency). If they're a Qualifying Relative, their gross income must be below the threshold (e.g., less than $5,200 for 2025). The key difference: a child can earn a lot and still be your Qualifying Child if you support them; if they earn too much, they might not qualify as your Qualifying Relative.
Income Limits for Dependents: A qualifying child dependent can earn any amount; there are no income limits for them. A qualifying relative, however, can earn up to $5,200 in 2025, up from $5,050 in 2024 before it affects their dependency status.
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.
While there are many nuances to tax dependents, you can still claim them even if they earn income or receive SNAP benefits or other government assistance.
You can be claimed as a dependent and still need to file your own tax return. Your filing requirement depends on your income, marital status and other criteria. Find details on filing requirements for dependents.
The “dependant” for this particular credit must be: your parent or grandparent. your child, grandchild, brother, or sister under the age of 18 (over 18 qualifies if the dependant is physically or mentally impaired)
Key factors like their income, college enrollment, and age will impact whether your child still qualifies as a dependent, which can impact your eligibility for various tax credits and deductions.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. If your gross income was $5,050 or more, you usually can't be claimed as a dependent unless you are a qualifying child.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
To claim a child as a dependent, that child had to live with you for over half the year. If the child did not live with you at all during the year, it is typically the case that the custodial parent is entitled to claim that child as a dependent instead.
Often, parents believe that they have to add their children's income to their own return, thereby increasing their tax contribution. Rest assured, this is not the case: your child's income tax return and your own are two separate things. This is good news for you!
Key Takeaways
A minor who earns less than $15,750 in 2025 will usually not owe taxes but may choose to file a return to receive a refund of tax withheld from their earnings. A child who earns $1,350 or more (tax year 2025) in "unearned income,” such as dividends or interest, needs to file a tax return.
Five Most Overlooked Tax Deductions
Do Both Parents Claim Dependents? In the Eligible Dependent Tax Credit, both parents cannot claim the same dependent in the same tax year. However, parents can alternate who claims the credit each year. This arrangement should be made in the child's best interest and each parent's financial situation.
The dependent's birth certificate, and if needed, the birth and marriage certificates of any individuals, including yourself, that prove the dependent is related to you. For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or someone related to you for legal adoption.