What is a dependent for U.S. tax purposes, and who qualifies?

A dependent for U.S. tax purposes is either a qualifying child or a qualifying relative meeting specific IRS tests. Claiming a dependent unlocks the Child Tax Credit, Credit for Other Dependents, Head of Household status, and other benefits on your Form 1040.

Two categories:

1. Qualifying child (all five tests must be met):

• Relationship: your child, stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of these
• Age: under 19, or under 24 if a full-time student, or any age if permanently disabled
• Residency: lived with you more than half the year
• Support: The child did not provide more than half their own support
• Joint return: not filing a joint return with a spouse (except to claim a refund)

2. Qualifying relative (four tests):

• Relationship or member of household: specific relatives listed by the IRS, or who lived with you all year
• Gross income: under the annually adjusted gross income limit (check current IRS publication)
• Support: You provided more than half of the person’s total support
• Not a qualifying child of someone else

Expat-specific nuances:

• Dependents must have an SSN, ITIN, or ATIN to be claimed
• Children abroad must meet the residency test, which generally requires over half the year with you
• U.S. citizen, national, or resident of the U.S., Canada, or Mexico for part of the year (exception for adopted children)

Credits tied to dependents:

• Child Tax Credit: $2,000 per qualifying child under 17 with an SSN
• Credit for Other Dependents: $500 per dependent (including ITIN kids)
• Head of Household filing status and bracket benefits

For more on claiming dependents as an expat, see our Child Tax Credit for Expats.