The maximum credit amount is $500 for each dependent who meets certain conditions. These, include: Dependents who are age 17 or older. Dependents who have individual taxpayer identification numbers.
Child Tax Credit (partially refundable)
For 2024, the credit is up to $2,000 per qualifying child. To qualify, a child must: Have a Social Security number. Be under age 17 at the end of 2024.
You can claim adults as dependents on your taxes if they meet the criteria for qualifying relatives. Many people can claim their elderly parents as a qualifying relative dependent. You can claim a domestic partner on your return as a dependent as long as they meet the requirements.
For 2025, the limit will be $1,350 or if greater, your earned income plus $450, the same rule applies. (For the 2023 tax year, the limit for dependents claimed on someone else's tax return was $1,250 or the dependent's earned income plus $400. )
What you'll get. The most you can claim is $592.
There is no age limit for how long you can claim adult children or other relatives as dependents, but they must meet other IRS requirements to continue to qualify. Additionally, once they are over 18 and no longer a student, they can only qualify as an "other dependent," not a qualifying child.
You can claim a child who works as a dependent if they still meet the requirements to be a qualifying child – including the age, relationship, residency, and support tests.
To qualify as a dependent, you must fall under one of two categories: qualifying child or qualifying relative. A qualifying child: Is younger than the filer. Is younger than 19 (or younger than 24 if they are a full-time student) or permanently and totally disabled.
Head of household (HOH) filing status allows you to file at a lower tax rate and a higher standard deduction than the filing status of single. But to qualify, you must meet specific criteria. Choosing this status by mistake may lead to your HOH filing status being denied at the time you file your tax return.
If you're a dependent on someone else's return
You may want to file anyway so you can get any federal income tax your employer withheld back as a refund or claim certain refundable tax credits.
A person cannot be claimed 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, for some part of the year. (There is an exception for certain adopted children.) A dependent must be either a qualifying child or qualifying relative.
The Child Tax Credit is worth a maximum of $2,000 per qualifying child. Up to $1,700 is refundable.
Is a spouse a dependent? We get the question, “Can I claim my spouse as a dependent?” from time to time – and here's the short answer: you can't claim spouses as dependents on your federal income tax return.
You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States. To be a qualifying child for the 2024 tax year, your dependent generally must: Be under 17 at the end of the tax year.
Claiming a dependent on your tax return can significantly reduce your tax bill or increase your refund. By taking advantage of credits like the Child Tax Credit, Earned Income Tax Credit, and deductions for child care and medical expenses, you could save thousands of dollars come tax time.
In general, an adult that you can claim as a dependent on your tax return is either a full-time student under the age of 24, a person who is permanently and totally disabled, or a parent that you support and/or care for.
The maximum credit amount is $500 for each dependent who meets certain conditions. This credit can be claimed for: Dependents of any age, including those who are age 18 or older. Dependents who have Social Security numbers or Individual Taxpayer Identification numbers.
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.
Can I claim him as a dependent? Answer: No, because your child would not meet the age test, which says your “qualifying child” must be under age 19 or 24 if a full-time student for at least 5 months out of the year. To be considered a “qualifying relative”, his income must be less than $5,050 in 2024 ($4,700 in 2023).
Cons of Claiming a College Student as a Dependent
If your child has earned income and you claim them as a dependent, they lose the opportunity to claim their own personal exemption (when applicable in future years) and certain tax credits that could be more advantageous for them.
For qualifying dependents who are not a qualifying child (called “qualifying relatives” in tax law), the person's gross income for the 2023 tax year must be below $4,700 (for 2023). For qualifying relatives, they must get more than half of their financial support from you.
This can help you qualify for certain tax credits and deductions when you file your taxes, ultimately saving you money. For example, if your significant other qualifies as your dependent, you may be able to claim the Credit for Other Dependents, a tax credit worth up to $500.
Because you are technically filing your taxes under penalty of perjury, everything you claim has to be true, or you can be charged with penalty of perjury. Failing to be honest by claiming a false dependent could result in 3 years of prison and fines up to $250,000.