Skip to main content

1 reply

March 8, 2025

as long as you qualify to be their dependent you can't even if they don't claim you.

Qualifying child – and eligible to be claimed as a dependent the rules are:

  • Must be a US citizen, resident alien or national or a resident of Canada or Mexico
  • Related to the claiming taxpayer 
  • Must be either: a) under 19 at the end of the year and younger than the taxpayer claiming or b) under 24 at the end of the year and a full-time student. A full-time student is one who is enrolled full-time in school (but not online or correspondence schools) during any part of 5 calendar months during the calendar year or took a full-time course of institutional on-farm training under the supervision of an accredited agency. So if you are 19 or older at the end of 2024  if not a full-time student or 24 or older at the end of 2024, you can't be claimed as a qualifying child but you may be a qualifying relative - see below  

 

  • Same principal abode as you for more than ½ the tax year. Temporary absences are ignored. So of you didn't live with the claiming taxpayer for more than 1/2 the year you can't be claimed as a qualifying child but you may be a qualifying relative
  • Hasn’t provided over ½ their support. If you provided over 1/2 your  support you can't be claimed as either a qualifying child or a qualifying relative 
  • Hasn’t filed a joint return – unless there is no tax liability. If you are married and file a required joint return with your spouse you can't be claimed as a qualifying child or qualifying relative

you can't be claimed as a qualifying relative if you are:

1) unrelated to the claiming taxpayer or if unrelated did not live in their household for all of 2024 (temporary absences ignored) or

2) your gross income was $5,050 or more or

3) you provided over 50% of your support