Priortax 9.0 10 1669 877-289-7580 contact@priortax.com File your current 2018 and prior year federal and state returns going back through 2005 Priortax Logo $ 1460 Broadway 10036 New York, New York,

Who qualifies as a dependent?

Dependents are divided into two categories: qualifying children and qualifying relatives, each with its own set of requirements. If your dependent is a qualifying relative, you cannot claim them for any tax break requiring a qualified child.

A qualifying child must

  • Be your biological or adopted child, stepchild, foster child, sibling, half sibling, stepsibling, or a descendant of one of these
  • Be under age 19, under age 24 if a full-time student, or any age if permanently and totally disabled
  • Be a U.S. citizen or resident, or a resident of Canada or Mexico
  • Be unmarried or married but not filing a joint return
  • Have lived with you for at least half the year, unless absent due to illness, education, business, vacation, or military service
  • Not have provided more than half of his or her own support


  • A qualifying relative must
  • Have lived with you all year as a member of your household, or be your child, parent, sibling, stepparent, stepchild, stepsibling, half sibling, grandparent, grandchild, child-in-law, parent-in-law, sibling-in-law, uncle, aunt, niece, or nephew.
  • Be a U.S. citizen or resident, or a resident of Canada or Mexico
  • Be unmarried or married but not filing a joint return
  • Not be a qualifying child of you or someone else
  • Have a gross income less than $3,700
  • Have more than half of their total support for the year provided by you


  • You cannot claim a dependent who is claimed as a dependent on someone else’s tax return, and if you yourself are claimed as a dependent, you cannot claim any dependents of your own.