Video: Who Can I Claim as a Dependent?
People sitting in a park with children playing.
Pregnant mother: I hope this baby comes by the end of the year so I can claim her as a dependent on my tax return.
Anthony: I don’t even know how to start claiming dependents on my return.
*ezAngel appears and catches a child falling off a jungle gym*
ezAngel: Hi, I’m ezAngel. I can help.
Anthony: I help support my mother who lives in an apartment near my home. Can I claim her as a dependent on my tax return this year?
ezAngel: You can claim any person as a dependent on your tax return if you provided more half of that relative's financial support for the year, and if that person had gross income of less than the limit ($4,400 for tax year 2022).
Preston: My friend has been living with me because she has been out of work with a medical condition. She is not a relative. Can I claim her as a deduction?
ezAngel: You can claim anybody as a dependent on your tax return if someone lived with you for the entire year, if you provided more than half of their financial support, and if they had gross income under the threshold set by IRS for that tax year.
Bianca: My eighteen-year-old niece lived with me all year, but she makes more than the gross income limit. Can I claim her as a dependent?
ezAngel: Yes, if she lived with you for more than half the year and did not provide more than half of her own support, you may claim her as a dependent regardless of her income because she is under 19. This is true for any child, stepchild, foster child, grandchild, niece, nephew, brother, sister, stepbrother, stepsister, half-brother, or half-sister. There is no age limit for permanently and totally disabled children though.
Bianca: What about next year, when she turns nineteen?
ezAngel: If she is a full-time student while between 19 through 23 years old, still doesn’t provide more than half of her own support, and lives with you for more than half the year (time that she was living away at school is counted as time living with you) then you can still claim her as a dependent regardless of her gross income.
Bianca: And if she isn’t a full-time student any year while she is 19 through 23?
ezAngel: Then you can only claim her if she had gross income of under the threshold set by IRS for that tax year.
ezAngels don’t exist but ezTaxReturn will walk you through a simple interview and tell you who qualifies as a dependent on your tax return.