Does Your Relative (or Girlfriend or Boyfriend) Qualify as a Dependent?

You can claim someone as a dependent on your tax return if, according to IRS rules, they are a Qualifying Relative or a Qualifying Child.

To find out if someone counts as your Qualifying Relative, use the "RELucator" tax tool on this page.

Use the "RELucator" or Qualifying Relative Dependent Educator

The "RELucator" tax tool will help you determine if someone is your Qualifying Relative and therefore your dependent.

Just answer the "Yes" and "No" questions until you reach a conclusion.

Start the "RELucator" (Qualifying Relative Dependent Educator)
If you are the taxpayer, is this person: -Your son or daughter -A descendent of your son or daughter -Your stepson or stepdaughter -Your brother or sister -Your step brother or step sister -Your mother or father -An ancestor of your mother or father -Your stepfather or stepmother -Your brother or sister’s son or daughter -Your mother or father’s brother or sister - Your son or daughter-in-law - Your mother or father-in-law - Your brother or sister-in-law?	Yes No
Did this person live with you for the ENTIRE tax year?	Yes No
Did this person live with you as a member of your household for the ENTIRE tax year?	Yes No
Did the person have a gross income of less than the personal exemption amount ($3,800 for 2012)?	Yes No
Did you provide over 50% (more than half) of the total support for the person?	Yes No
Is this person a Qualifying Child for you or anyone else? TIP: Answer "No" if the person is your girlfriend or boyfriend's child who lived with you all year, as long as the child's parent is not required to file a tax return.	Yes No
Are you, the taxpayer, a dependent of another taxpayer?	Yes No
Is the person married, and did they file a joint return with their spouse?	Yes No
Is the person (and their spouse, if married) required to file a return?	Yes No
If the person and their spouse filed separate returns, would they owe taxes?	Yes No
Did the person and their spouse file a return only to claim a refund?	Yes No
Is the person a U.S. Citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico?	Yes No
No. Based on your answers, this person is not a Qualifying Relative. You cannot claim them as a dependent unless they are a Qualifying Child. Start Over
Yes. Based on your answers, you can claim this person as a dependent. They are considered a Qualifying Relative. Start Over

See all of the requirements for claiming a Qualifying Relative as your dependent.

What if Someone Is Not My Qualifying Relative?

You can still claim them as a dependent if they are your Qualifying Child. Find out if someone is your Qualifying Child.

If they are not your Qualifying Child nor your Qualifying Relative, then you cannot claim them as a dependent.

How (and Why) Do I Claim Dependents?

Dependents are good news when it comes to your tax return. That's because dependents equal tax exemptions and may qualify you for other tax deductions and credits.

Find out how to claim dependents on your tax return.

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