Tax Dependent Eligibility Guide for Tax Benefit Claiming (2026)
Claim tax dependent: qualifying child, qualifying relative, support test, and dependent tax benefit rules.
Summary
Dependents provide tax benefits. This guide explains qualifying child, relative, support, and residency tests.
Key Steps
- 1Qualifying child: under 19 (24 if student), lives with taxpayer, support test.
- 2Qualifying relative: any age, gross income under $4,700, support test.
- 3Support test: taxpayer provides more than half of dependent's support.
- 4Residency test: qualifying child must live with taxpayer over half year.
- 5Citizen test: dependent must be US citizen, national, or resident.