Knowledge Base

Frequently Asked Questions

Dependent

A dependent is either a child or a relative who lived with you or whom you supported. Claiming a dependent on your tax return allows you a number of special tax breaks.

A dependent allows you an additional personal exemption and may make you eligible for the Child Tax Credit, the Child and Dependent Care Tax Credit, and the Earned Income Credit. Additionally, unmarried taxpayers who support a dependent may be able to file as Head of Household, which allows even more tax benefits.

Dependents are divided into two categories: qualifying child and qualifying relative. In order to be your dependent, the person in question must meet the criteria for one of these two categories.

A dependent can only be claimed by one taxpayer. In the case of a qualifying child, the dependent is usually awarded to the person with whom the child lived for more than half of the year and in the case of a qualifying relative to the person who provided more than half of their support. Also, someone who is claimed as a qualifying child cannot be claimed as a qualifying relative by you or anyone else.