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What counts as a dependent?
Dependents can affect filing status and credits. Here’s a simple overview of the two common categories.
Qualifying Child (common examples)
- Must be related (child, stepchild, foster child, sibling, etc.)
- Lived with you more than half the year (some exceptions apply)
- Generally under age 19, or under 24 if a full-time student
- Did not provide more than half of their own support
Qualifying Relative (not necessarily your child)
- May live with you all year OR be a specific type of relative
- You generally provide more than half of their support
- Their income must be under certain limits (varies by rules/year)
- They can’t be claimed as someone else’s qualifying child
Documents that help
- School/medical records showing address
- Daycare records, lease docs, or official mail showing residency
- Support records (who paid what) for relatives you support
- Social Security numbers/ITINs for dependents
Quick tip
If more than one person could claim the same child, there are “tie-breaker” rules. Don’t guess—get it right to avoid IRS issues.
Note: This is general information and not tax advice for your specific situation.