Guidelines

Dependent Guidelines

• You cannot claim dependents if you or your spouse (if filing jointly) can be claimed as a dependent by someone else.
• You cannot claim a married person who files a joint return, unless it’s solely to claim a tax refund.
• Your dependent must be a U.S. citizen, resident alien, U.S. national, or a resident of Canada or Mexico.
• The individual must meet the requirements to be a qualifying child or qualifying relative.

NOTE To file as Head of Household, you must generally be unmarried and have a qualifying dependent who lived with you for more than half the year. If you meet these requirements, you will be prompted to select Head of Household while entering your basic information. Head of Household will not appear as an option until after you have entered a qualifying dependent. Specific rules apply for foster children and relatives. See IRS  Publication 501 for full details.

Qualifying Child Requirements

1. Relationship: Your child, stepchild, foster child, sibling, or a descendant of any of them.
2. Age: The child must be at least one of the following:
   • Under age 19 and younger than you (or your spouse).
   • Under age 24, a full-time student, and younger than you (or your spouse).
   • Any age if permanently and totally disabled.
3. Residency: The child must have lived with you for more than half of the year.
4. Support: The child must not have provided more than half of their own support during the year.
5. Joint Return: The child must not have filed a joint return for the tax year (unless to claim a refund)

NOTE If a child meets the criteria to be the qualifying child of more than one person, only one taxpayer may claim the child.

NOTE A scholarship received by a child who is a student isn’t taken into account in determining whether the child provided more than half of his or her own support.

Qualifying Relative Requirements

1. The person cannot be your qualifying child or the qualifying child of another taxpayer.
2. The person must either:
   • Be related to you in one of the ways listed under Relatives Who Do Not Have to Live With You, or
   • Live with you for the entire year as a member of your household (and the relationship must not violate local law).
3. The person’s gross income for the tax year must be less than the IRS qualifying relative gross income limit (for tax year 2024, the limit is $5,050).
4. You must provide more than half of the person’s total support for the year.

• Form 2441 – Child and Dependent Care Credit
• Publication 501
• Earned Income Credit – Information and Rules
• Enhanced Child Tax Credit (2025)