Does Your Relative (or Girlfriend or Boyfriend) Qualify as a Dependent?
Important: Starting with Tax Year 2018 (Jan. - Dec. 2018), the qualifying relative test does not apply to exemptions since they are eliminated for 2018 and later Tax Returns. The test will now apply when determining if a person qualifies for the Child and Dependent Care Credit and for the new Non-Child Dependent Tax Credit. Though our RELucator tax tool is currently for Tax Year 2017, you may use it now to get an idea of your 2018 Taxes. We will update the tool and this page as the IRS finalizes the qualifications for the Non-Child Dependent Credit and other 2018 Tax Return information. Tax Reform and you? Let efile.com help you and become eligible to Tax Win. Find out now.
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.
How Do I Know If Someone Is My Qualifying Relative?
Simply use our "RELucator" tax tool! Once you answer a few simple questions about your tax situation, you will find out if you can claim someone as a qualfying relative. It's that easy!
Check out the RELucator tax tool below! Use our other free tax tools to discover your filing status, find out if you can claim tax credits, and more!
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 $4050?
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.
See all of the requirements for claiming a Qualifying Relative as your dependent.
Can I Claim a Tax Credit for Having a Non-Child Dependent?
You can claim a nonrefundable tax credit up to $500 for a dependent that is your qualifying relative (not your qualifying child) and does not qualify you to claim the Child Tax Credit. The credit amount begins to phase out at a maximum income of $200,000 ($400,000 for Married Filing Jointly taxpayers).
This credit is available for Tax Years 2018-2025 and may have age restrictions. Keep checking this page for updates on this credit as the IRS releases them.
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.
Why and How Do I Claim Dependents?
Dependents are good news when it comes to your tax return. That's because dependents may qualify you for other tax deductions and credits.
Find out how to claim dependents on your tax return.