Dependent
A dependent is a person who meets the qualifying child or qualifying relative tests and can be claimed on another taxpayer's return. Claiming a dependent provides eligibility for various credits, deductions, and favorable filing status.
Exam Tip
Qualifying child: under 19 (24 if student), lived with taxpayer 50%+, didn't provide 50%+ of own support. Qualifying relative: gross income < $5,050, taxpayer provides 50%+ support.
What is a Dependent?
A dependent must meet either the qualifying child or qualifying relative tests. Dependents cannot claim themselves if they can be claimed by another taxpayer.
Qualifying Child Tests
| Test | Requirement |
|---|---|
| Relationship | Child, stepchild, foster child, sibling, or descendant |
| Age | Under 19 (or under 24 if full-time student), any age if permanently disabled |
| Residency | Lived with taxpayer 50%+ of year |
| Support | Did NOT provide over 50% of own support |
| Joint return | Cannot file joint return (exceptions apply) |
Qualifying Relative Tests
| Test | Requirement |
|---|---|
| Not a qualifying child | Cannot be anyone's qualifying child |
| Relationship OR member of household | Listed relative OR lived with taxpayer all year |
| Gross income | Less than $5,050 (2025) |
| Support | Taxpayer provides over 50% of support |
Exam Alert
Know the difference between qualifying child (age + residency + support + relationship) and qualifying relative (income + support + relationship/household). A dependent cannot claim dependents. Tiebreaker rules apply when multiple taxpayers can claim the same child.
Study This Term In
Related Terms
Head of Household Filing Status
Head of Household is a tax filing status for unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent, providing a higher standard deduction and wider tax brackets than single filers.
Child Tax Credit (CTC)
The Child Tax Credit provides up to $2,000 per qualifying child under age 17. The credit phases out at $200,000 AGI (single) and $400,000 (MFJ). The refundable portion (Additional Child Tax Credit/ACTC) is up to $1,700. The child must have a valid Social Security number.
Earned Income Tax Credit (EITC)
The Earned Income Tax Credit (EITC/EIC) is a refundable tax credit for low-to-moderate income workers. The maximum credit for 2025 is $7,830 with 3+ qualifying children. Taxpayers must have earned income, a valid SSN, and investment income below $11,600.
10 free AI interactions per day
Stay Updated
Get free exam tips and study guides delivered to your inbox.