
Dependents | Internal Revenue Service
Jul 8, 2025 · A dependent is a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements.
Understanding Taxes -Dependents - IRS tax forms
The term "dependent" means a "qualifying child" or a "qualifying relative." Under the rules for "qualifying child" or "qualifying relative", tests must be met to claim a dependency exemption.
Whom may I claim as a dependent? - Internal Revenue Service
Sep 5, 2025 · Information you'll need Marital status, relationship to the dependent, and the amount of support provided. Basic income information such as your adjusted gross income. If no person …
Understanding Taxes -Dependents - IRS tax forms
Some examples of dependents include a child, stepchild, sibling, or parent. A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim certain tax benefits.
Understanding Taxes -Dependents - IRS tax forms
If you could be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or a qualifying relative, you cannot claim that person …
Understanding Taxes -Dependents - IRS tax forms
The dependent must live with the taxpayer all year except for temporary absences. (Temporary absences include attending school, taking vacations, and staying in the hospital.)
You can’t claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. You can’t claim a married person who files a joint return as a dependent unless …
Publication 501 (2024), Dependents, Standard Deduction, and Filing ...
If you can be claimed as a dependent by another taxpayer, you can claim someone else as a dependent if the person who can claim you (or your spouse if filing a joint return) as a dependent files a return …
Dependents - Internal Revenue Service
Dec 4, 2025 · If you can be claimed as a dependent by another person, you can't claim anyone else as a dependent. If your niece can be claimed by you as your dependent, your niece cannot claim her son …
Dependents 2 - Internal Revenue Service
Aug 5, 2025 · To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test: To meet the qualifying child test, your child must be younger than you …