What is Dependent (qualifying child or relative)?
In short
A dependent is a qualifying child or qualifying relative whom a taxpayer can claim on a tax return. Dependents affect filing status and eligibility for credits such as the child tax credit.
Key takeaways
- A qualifying child must meet relationship, age (under 19, or under 24 if a full-time student, or any age if disabled), residency and support tests.
- A qualifying relative must have gross income below an indexed limit and receive more than half of their support from the taxpayer.
- Personal exemptions for dependents are permanently zero, but dependency still matters for credits and filing status.
Where it's tested
REG: Filing Status, Credits & Alternative Minimum Tax — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An unmarried taxpayer pays more than half the cost of maintaining a separate household that is the principal residence of the taxpayer's dependent mother. The mother does not live with the taxpayer. What filing status may the taxpayer use?