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 below:
Start the "RELucator"
(Qualifying Relative Dependent Educator)
If you are the taxpayer, is this person:
Did this person live with you for the ENTIRE tax year?
Did the person have a gross income of less than $4000?
Did you provide over 50% (more than half) of the total support for the person?
Is this person a Qualifying Child for you or anyone else?
TIP: If the person is your girlfriend or boyfriend's child, and the child lived with you ALL year, and the child's parent is NOT required to file a tax return, answer “No” to this question.
Are you, the taxpayer, a dependent of another taxpayer?
Is the person married, and did they file a joint return with their spouse?
Is the person (and their spouse, if married) required to file a return?
If the person and their spouse filed separate returns, would they owe taxes?
Did the person and their spouse file a return only to claim a refund?
Is the person a U.S. Citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico
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.
Yes. Based on your answers, you can claim this person as a dependent. They are considered a Qualifying Relative.
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. If you are using the tool to determine if someone qualifies for a previous years’ tax return, the exemption amount for 2014 was $3950, and for 2013 was $3900.
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.