Tax Glossary
Key Tax TermDependent
A dependent is a child or qualifying person you support financially. Claiming dependents can lower your taxes by allowing you to qualify for credits, deductions, and more favorable filing statuses.
💡Simple definition
A dependent is someone who relies on you for financial support and meets specific IRS rules. You may be able to claim them on your tax return to receive tax benefits.
👥The IRS has two types of dependents
👶1. Qualifying Child
- ✓Must be your child, stepchild, sibling, or descendant
- ✓Must live with you more than half the year
- ✓Must be under age 19 (or 24 if a full-time student)
- ✓Cannot provide more than half of their own support
- ✓Must not file a joint tax return with a spouse (with rare exceptions)
👴2. Qualifying Relative
- ✓Does not have to be related (can include roommates or extended family)
- ✓Must have low income (below a set IRS threshold)
- ✓You must provide more than half of their support
- ✓Must live with you OR be related to you
⭐Why dependents matter
Claiming a dependent can affect your taxes in major ways:
- ✓May qualify you for Head of Household filing status
- ✓Child Tax Credit
- ✓Earned Income Tax Credit (EITC)
- ✓Child and Dependent Care Credit
- ✓Education credits
- ✓Higher income limits for certain tax breaks
🧮Quick examples
Example 1:You support your 10-year-old child who lives with you all year. → They are a qualifying child.
Example 2:Your 20-year-old full-time college student depends on you financially. → Still a qualifying child for tax purposes.
Example 3:You support an elderly parent whose income is very low. → They may be a qualifying relative.
❓Common misunderstandings
- ⚠️Dependents do not need to be your biological children.
- ⚠️Someone claimed as a dependent generally cannot file their own joint return.
- ⚠️A child can earn income and still be your dependent as long as they don't support themselves.
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