To claim a dependent (specifically a "qualifying child"), they must pass five IRS tests: Relationship, Age, Residency, Support, and Joint Return. The child must be your relative/foster child, under 19 (or 24 if a student), live with you over half the year, not support themselves, and not file a joint return.
Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled. Residency: Live with you for more than half the year, with some exceptions. Support: Get more than half their financial support from you.
If you meet all seven requirements, you can claim the adult as a dependent on your tax return and qualify for certain tax breaks.
Relationship/household—a qualifying relative must be a member of the taxpayer's family or a member of the taxpayer's household. Gross income—a qualifying relative's gross income must be less than the annual exemption amount. Support—the taxpayer must provide at least one-half of a qualifying relative's support.
To be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return. Failure to meet any of these means the child cannot be considered a dependent. A child who is permanently and totally disabled at any time during the year qualifies as a dependent child, regardless of age.
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.
Gross Income Test: The dependent's gross income for the tax year must be less than a certain threshold. For the 2024 tax year, this limit is $5,050, and for the 2025 tax year, it's $5,200. This rule helps ensure the dependent is truly reliant on you financially.
Not reporting all of your income is an easy-to-avoid red flag that can lead to an audit. Taking excessive business tax deductions and mixing business and personal expenses can lead to an audit. The IRS mostly audits tax returns of those earning more than $200,000 and corporations with more than $10 million in assets.
CHECKLIST
To claim a dependent as a qualifying relative, the dependent must meet four criteria: not be a qualifying child, relationship test, gross income test, and you must provide more than half the person's total support for the year. This category includes dependents who are not your qualifying child but whom you support.
Generally, the child is the qualifying child of the custodial parent. The custodial parent is the parent with whom the child lived for the longer period of time during the year.
The answer is “yes,” but your child must first meet all of the eligibility requirements to be claimed as your qualifying child this tax year. (We referenced them earlier in this post!) In addition, they must be under 17 and have a Social Security number.
Yes, living with you can actually make it easier to prove you provide more than half of her support, but it isn't required that she be a member of your household. You can also claim your mother if she lives elsewhere, as long as you continue to provide the majority of her financial support.
Your child, grandchild, brother, or sister either by blood, marriage, common-law partnership, or adoption and under the age of 18 or suffered from a physical or mental impairment.
Items that can prove dependency are: School records (report cards, registration, etc.) Childcare statements.
Natural-born children: Require a government-issued birth certificate to confirm the parent-child relationship. Adopted children: Ask for a finalized adoption certificate or legal guardianship documents to verify eligibility.
Government-Issued Birth Certificate for Child, stating the child's parent is the. employee's spouse, and Government-Issued Marriage Certificate for legal marriage.