According to the IRS, a qualifying child may be considered a dependent if:
- They are under the age of 19 by the end of the filing year or under 24 if they’re in college full-time for at least five months during the tax year.
- They lived with you for more than half the year. Some exemptions such as military service and school apply.
- They do not pay for more than half of their own support throughout the year.
- They are a US citizen or resident.
A child that fits the full IRS criteria can be claimed as a dependent on only one tax return each tax year. Divorced or unmarried parents may have a legal agreement that defines which parent can claim dependent children one year and the other the next. Otherwise, the IRS provides information here Qualifying Child of More Than One Person with rules and tie breakers.
To claim a dependent, a taxpayer can't be eligible to be claimed by someone else as their dependent. A person who qualifies as a dependent (whether someone else claims them or not) can't claim another dependent.
In some cases, an adult might also qualify as a dependent if they are either related to you or living with you, and dependent on you for some level of support. You can claim an adult as a qualifying relative if:
- Their gross income is below $4,700. There are some exceptions for those with a disability.
- They cannot be anyone else’s qualifying child.
You can also use the IRS Whom May I Claim as a Dependent tool to determine who in your household you can claim as a dependent.