What Qualifies Someone As A Dependent?

What classifies someone as a dependent?

A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim a dependency exemption.

Each dependency exemption decreases income subject to tax by the exemption amount..

What adults can be claimed as a dependent?

One exception exists for your adult children, stepchildren, foster children, siblings, including half and stepsiblings, and any of their descendants, who are permanently and totally disabled. Regardless of their age, these individuals can be a qualifying child.

Who can be claimed as a dependent?

To claim a child as a dependent on your tax return, the child must meet all of the following conditions.The child has to be part of your family. … The child has to be under a certain age. … The child has to live with you. … the child can’t provide MORE THAN half OF his or her own financial support.More items…

Can I claim my 25 year old son as a dependent?

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 and either younger than 19 years old or be a “student” younger than 24 years old as of the end of the calendar year.

What does the IRS consider a dependent?

Dependents are either a qualifying child or a qualifying relative of the taxpayer. … Some examples of dependents include a child, stepchild, brother, sister, or parent. Persons who qualify to be claimed as a dependent may be required to file a tax return if they meet the filing requirements.