A dependent is either a qualifying child or a qualifying relative who meets IRS requirements related to residency, financial support, and income. In general, the person must live with you for more than half the year (with certain exceptions), rely on you for financial support, and meet income limits set by the IRS.
Claiming a dependent can make you eligible for valuable tax benefits, such as child-related credits and other dependency credits, and may reduce your overall taxable income.
To confirm whether someone qualifies, use the IRS “Who May I Claim as a Dependent?” tool. It walks you through the rules based on factors like relationship, residency, and support (without requiring you to enter a Social Security number). Learn More
