Use this calculator to determine if you can claim someone as a dependent on your U.S. federal income tax return. While personal exemptions are currently $0, claiming a dependent can still qualify you for valuable tax credits and benefits.
Child, Stepchild, Foster Child, or Descendant
Sibling, Half-Sibling, Step-Sibling, or Descendant
Parent, Grandparent, or Other Ancestor
Aunt, Uncle, Niece, or Nephew
Other specified relative (e.g., in-law)
Non-relative living in your home all year
Relationship Test (Qualifying Child): Met (Child, Sibling, or descendant)
");
} else {
qcReasons.push("
Relationship Test (Qualifying Child): Not met (Must be child, stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them).
");
}
var qc_age_pass = false;
if (isDisabled) {
qc_age_pass = true; // Any age if disabled
qcReasons.push("
Age Test (Qualifying Child): Met (Permanently and totally disabled).
Age Test (Qualifying Child): Met (Under 24 and full-time student).
");
} else {
qcReasons.push("
Age Test (Qualifying Child): Not met (Must be under 19, or under 24 and a full-time student, or any age if permanently and totally disabled).
");
}
var qc_residency_pass = livedWithYou;
if (qc_residency_pass) {
qcReasons.push("
Residency Test (Qualifying Child): Met (Lived with you for more than half the year).
");
} else {
qcReasons.push("
Residency Test (Qualifying Child): Not met (Must have lived with you for more than half the year, with some exceptions).
");
}
var qc_support_pass = !selfSupport; // Did NOT provide more than half their own support
if (qc_support_pass) {
qcReasons.push("
Support Test (Qualifying Child): Met (Did not provide more than half of their own support).
");
} else {
qcReasons.push("
Support Test (Qualifying Child): Not met (Provided more than half of their own support).
");
}
var qc_joint_return_pass = !jointReturn; // Did NOT file a joint return (unless for refund only, which we simplify here)
if (qc_joint_return_pass) {
qcReasons.push("
Joint Return Test (Qualifying Child): Met (Did not file a joint return).
");
} else {
qcReasons.push("
Joint Return Test (Qualifying Child): Not met (Filed a joint return, generally disqualifying).
");
}
var qc_citizenship_pass = citizenship;
if (qc_citizenship_pass) {
qcReasons.push("
Citizenship Test (Qualifying Child): Met (U.S. citizen, resident alien, national, or resident of Canada/Mexico).
");
} else {
qcReasons.push("
Citizenship Test (Qualifying Child): Not met (Must meet citizenship/residency requirements).
");
}
// Determine if Qualifying Child
if (qc_relationship_pass && qc_age_pass && qc_residency_pass && qc_support_pass && qc_joint_return_pass && qc_citizenship_pass) {
qualifyingChild = true;
canBeDependent = true;
}
// — Qualifying Relative Tests (only if not a Qualifying Child) —
if (!qualifyingChild) {
qrReasons.push("
Not a Qualifying Child Test: Met (This person does not meet all criteria to be a Qualifying Child).
");
var qr_relationship_pass = false;
if (relationship === 'child' || relationship === 'sibling' || relationship === 'parent' || relationship === 'aunt_uncle' || relationship === 'other_relative' || relationship === 'non_relative_household') {
// This covers all specified relatives and non-relatives living in household
qr_relationship_pass = true;
qrReasons.push("
Relationship Test (Qualifying Relative): Met (Specific relative or lived in your home all year).
");
} else {
qrReasons.push("
Relationship Test (Qualifying Relative): Not met (Must be a specific relative or lived in your home all year as a member of your household).
");
}
// Gross Income Test (2023 threshold is $4,700)
var QR_GROSS_INCOME_LIMIT = 4700; // This value changes annually, using 2023 for example
var qr_gross_income_pass = (grossIncome < QR_GROSS_INCOME_LIMIT);
if (qr_gross_income_pass) {
qrReasons.push("
Gross Income Test (Qualifying Relative): Met (Gross income was less than $" + QR_GROSS_INCOME_LIMIT + ").
");
} else {
qrReasons.push("
Gross Income Test (Qualifying Relative): Not met (Gross income was $" + grossIncome.toLocaleString() + ", which is not less than $" + QR_GROSS_INCOME_LIMIT + ").
");
}
var qr_support_pass = !selfSupport; // You must provide more than half their support
if (qr_support_pass) {
qrReasons.push("
Support Test (Qualifying Relative): Met (You provided more than half of their total support).
");
} else {
qrReasons.push("
Support Test (Qualifying Relative): Not met (You did not provide more than half of their total support).
");
}
var qr_joint_return_pass = !jointReturn; // Same as QC
if (qr_joint_return_pass) {
qrReasons.push("
Joint Return Test (Qualifying Relative): Met (Did not file a joint return).
");
} else {
qrReasons.push("
Joint Return Test (Qualifying Relative): Not met (Filed a joint return, generally disqualifying).
");
}
var qr_citizenship_pass = citizenship; // Same as QC
if (qr_citizenship_pass) {
qrReasons.push("
Citizenship Test (Qualifying Relative): Met (U.S. citizen, resident alien, national, or resident of Canada/Mexico).
");
} else {
qrReasons.push("
Citizenship Test (Qualifying Relative): Not met (Must meet citizenship/residency requirements).
");
}
// Determine if Qualifying Relative
if (qr_relationship_pass && qr_gross_income_pass && qr_support_pass && qr_joint_return_pass && qr_citizenship_pass) {
qualifyingRelative = true;
canBeDependent = true;
}
} else {
qrReasons.push("
Not a Qualifying Child Test: Not applicable (This person qualifies as a Qualifying Child, so they cannot be a Qualifying Relative).
");
}
// Display Results
var outputHtml = "";
if (canBeDependent) {
outputHtml += "
Based on the information provided, you CAN claim this person as a dependent.
";
if (qualifyingChild) {
outputHtml += "They qualify as a Qualifying Child.";
outputHtml += "
Qualifying Child Criteria:
" + qcReasons.join(") + "
";
} else if (qualifyingRelative) {
outputHtml += "They qualify as a Qualifying Relative.";
outputHtml += "
Qualifying Relative Criteria:
" + qrReasons.join(") + "
";
}
outputHtml += "Note: While personal exemptions are currently $0, claiming a dependent can still qualify you for valuable tax credits and benefits like the Child Tax Credit, Credit for Other Dependents, or Earned Income Tax Credit.";
} else {
outputHtml += "
Based on the information provided, you CANNOT claim this person as a dependent.
";
outputHtml += "Here's a breakdown of why, based on IRS rules:";
outputHtml += "
Qualifying Child Criteria:
" + qcReasons.join(") + "
";
outputHtml += "
Qualifying Relative Criteria:
" + qrReasons.join(") + "
";
outputHtml += "Please review the criteria carefully. If you believe there's an error or your situation has unique circumstances, consult IRS Publication 501 or a tax professional.";
}
resultDiv.innerHTML = outputHtml;
resultDiv.classList.remove('error'); // Ensure error class is removed if calculation is successful
}
Understanding IRS Dependent Exemptions and Eligibility
Navigating the complexities of U.S. tax law can be challenging, especially when it comes to claiming dependents. Historically, taxpayers could claim a personal exemption for themselves, their spouse, and each qualifying dependent, which reduced their taxable income by a specific dollar amount. However, the landscape of tax exemptions significantly changed with the Tax Cuts and Jobs Act (TCJA) of 2017.
The Impact of the TCJA on Personal Exemptions
From 2018 through 2025, the TCJA effectively eliminated personal exemptions by reducing the exemption amount to $0. This means you can no longer claim a specific dollar amount deduction for yourself, your spouse, or your dependents as a "personal exemption."
Why Claiming a Dependent Still Matters
Despite the elimination of the personal exemption amount, identifying and claiming eligible dependents remains crucial for several other valuable tax benefits. These benefits can significantly reduce your tax liability or even result in a refund. Key benefits tied to claiming a dependent include:
Child Tax Credit (CTC): A credit for qualifying children under age 17.
Credit for Other Dependents (ODC): A nonrefundable credit for dependents who do not qualify for the CTC.
Earned Income Tax Credit (EITC): A refundable credit for low-to-moderate income working individuals and families, which can be larger with qualifying children.
Head of Household Filing Status: Often allows for a lower tax rate and a higher standard deduction than filing as Single or Married Filing Separately.
Child and Dependent Care Credit: For expenses paid for the care of a qualifying individual to allow you to work or look for work.
Who Can Be Claimed as a Dependent?
The IRS categorizes dependents into two main types: a Qualifying Child and a Qualifying Relative. Each category has specific tests that must be met. Our calculator above helps you determine eligibility based on these criteria.
1. Qualifying Child Tests:
To be a qualifying child, the person must meet all six of the following tests:
Relationship Test: The person must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
Age Test: The person must be under age 19 at the end of the tax year, or under age 24 if a full-time student. There is no age limit if the person is permanently and totally disabled at any time during the year.
Residency Test: The person must have lived with you for more than half of the tax year. There are exceptions for temporary absences (e.g., for schooling, medical treatment, military service) and for children who were born or died during the year.
Support Test: The person must not have provided more than half of their own support for the year.
Joint Return Test: The person cannot file a joint tax return for the year, unless the return was filed only to claim a refund of withheld income tax or estimated tax paid.
Citizenship Test: The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
2. Qualifying Relative Tests:
To be a qualifying relative, the person must meet all five of the following tests:
Not a Qualifying Child Test: The person cannot be a qualifying child of any taxpayer.
Relationship or Member of Household Test: The person must either be a specific type of relative (e.g., parent, grandparent, aunt, uncle, niece, nephew, or certain in-laws) OR have lived with you as a member of your household for the entire year.
Gross Income Test: The person's gross income for the year must be less than the IRS-defined amount for that tax year. For example, for tax year 2023, this amount was $4,700.
Support Test: You must have provided more than half of the person's total support for the year.
Citizenship Test: The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
Important Considerations
This calculator provides a general guide based on common IRS rules. Tax law can be complex, and specific situations (e.g., divorced parents, multiple support agreements, military personnel) may have additional rules or exceptions. Always refer to official IRS publications (like Publication 501, Dependents, Standard Deduction, and Filing Information) or consult with a qualified tax professional for personalized advice.
Examples of Dependent Eligibility
Example 1: Your 10-year-old son. He lives with you all year, you provide all his support, and he doesn't file a tax return. He is a U.S. citizen. Result: Qualifies as a Qualifying Child.
Example 2: Your 20-year-old daughter. She is a full-time college student, lives with you during breaks, and you provide more than half her support. She earned $2,000 from a part-time job and didn't file a joint return. She is a U.S. citizen. Result: Qualifies as a Qualifying Child (meets age test for students).
Example 3: Your 70-year-old mother. She lives with you all year, her only income is $3,000 from Social Security (which is less than the gross income limit), and you provide more than half her support. She is a U.S. citizen. Result: Qualifies as a Qualifying Relative.
Example 4: Your 30-year-old brother. He lives with you all year, you provide more than half his support, but he earned $10,000 from a job. He is a U.S. citizen. Result: Cannot be claimed. He fails the Gross Income Test for a Qualifying Relative (income exceeds the limit) and the Age Test for a Qualifying Child.
Example 5: Your 17-year-old child. Lives with you, but earned $15,000 from a full-time job and used it to pay for all their own living expenses. Result: Cannot be claimed. Fails the Support Test for both Qualifying Child and Qualifying Relative.