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Who Qualifies as a Dependent on My Taxes?

Updated: 3/25/2009
Article ID: 5902

According to the IRS, to be a qualifying child the person must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister or a descendant of any of them. To be claimed on your 2008 return, the child must meet all of the following requirements:

  • The child must have been under age 19 at the end of 2008, or under age 24 if he or she was a full-time student. (The age requirement doesn’t apply if the child is permanently disabled.)
  • The child must have lived with you for more than half the year (temporary absences including being away at school don’t count)
  • The child must not have provided more than half of his or her own support.

Now, the basic rules for qualifying relatives. To be claimed as a qualifying relative, the person must have lived with you all year long as a member of your household or be related to you in one of the following ways:

  • Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild) who does not qualify as a qualifying child
  • Your brother, sister, half-brother, half-sister, stepbrother or stepsister
  • Your father, mother, grandparent or other direct ancestor, but not foster parent
  • Your stepfather or stepmother
  • A niece or nephew
  • An uncle or aunt
  • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law

Anyone who fits into one of these categories does not have to live with you to be claimed as a qualifying relative.

In addition to the requirements outlined above, the person’s gross income for 2007 must be less than $3,500 and you must have provided more than half of his for her support. You can read all the rules in IRS Publication 501: Exemptions, Standard Deduction, and Filing Information.


 

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