Who is a Dependent on a Tax Return? Dependent Calculator or DEPENDucator Tool Learn more about dependents Start Over Dependent Qualification Is this individual e.g. child a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico? Yes No Relationship Qualification Is the child either your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant (e.g. niece, nephew, grandchild etc.) of any of them? Yes No Age Qualification Is the child either one of these three: 1. Under the age of 19 as of December 31, 2024 and younger than you (or your spouse if married filing jointly). OR 2. Under age 24 as of December 31, 2024, a student, and younger than you (or your spouse if married filing jointly). OR 3. Any age if permanently and totally disabled. Yes No Residency Qualification Did the child live with you in the US for more than 6 months during 2024? Generally, a child of divorced or separated parents is the qualifying child of the custodial parent. Yes No Child Support Qualification Did you provide support for this child for more than 6 months during 2024? Yes No Child's Tax Return Did the child file a joint return for 2024 (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid)? Yes No Claimed By Another Taxpayer Are you filing a married filing joint return and you and/or your spouse is/are claimed as a dependent by an other taxpayer? Yes No Dependent Of Another Person Does this child also qualify to be a dependent of another person? Yes No Details The custodial parent is the parent with whom the child lived for the greater number of nights during the year. If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart), described earlier, a noncustodial parent can claim the child if the following applies click here. If somebody claimed a child incorrectly e.g in the case of divorced or separated parents (or parents who live apart) learn about the IRS Tie Braker rules. If somebody already claimed your dependent on a tax return for the given tax year, you can prepare your return(s) on eFile.com before you download, print and mail them in but you can NOT e-file and claim the dependent. What to do if your dependent has been claimed? Once you submitted your return you will need to contact the IRS and they will apply the tie braker rules. OK, I will NOT claim the child No, you can not claim this person as your Dependent. This individual might qualify as your Qualifying Relative Find out Yes, you can claim this person as your Dependent. A Dependent might qualify for the Child Tax Credit, worth up to $2,000 per child? Find out Can you claim the Dependent Care Credit for this person, worth up to $2,100? Find out More free Tax Tools to interactively get your answers. Start Now Enter your email address and you will receive other relevant tax e-filing updates as well as applicable tax return preparation promo codes. We will not share your email with anybody. Learn more about transactional emails. Email Submit Contact Us with Your Tax Questions! Disclaimer: taxpert.com makes no warranty as to the accuracy of the results of this estimator or calculator tool. The results are estimates and for informational purposes only, and should not be relied on for tax advice. TurboTax® is a registered trademark of Intuit, Inc. H&R Block® is a registered trademark of HRB Innovations, Inc.