Relative as Dependent in 2023?

Qualifying Relative
For 2023

Did you know that friends, parents, relatives, significant others, etc., may qualify as a Dependent on a Tax Return (known commonly as a Qualifying Relative)? Don't let the term "Relative" confuse you here; not only qualifying children may qualify as Dependent.

Attention: This tool is for tax year 2023 and is being updated; click here for the current tax year qualifying relative.

Qualifying Relative as Dependent Tool Learn More About Qualifying Relatives
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Citizen Qualification
Is this individual a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico?
Details
Qualifying Child Status
Does this individual qualify as your - or anybody else's - qualifying child (Dependent) e.g., son, daughter, stepchild, foster child, brother, sister, half brother, half-sister, stepbrother, or stepsister, or a descendant (e.g., grandchild, niece, nephew, etc. of any of them?
Not Sure?
Qualifying Relationship status
Is this individual related to you, OR has lived with you - but not a qualifying child of yours? Furthermore, the qualifying relative doesn't have to live with you all year (unlike a non-relative) as a member of your household. The relative could be related to you in one of the following ways: your child, stepchild, or foster child, or a descendant of any of them (e.g., your grandchild) or a legally adopted child, or your r brother, sister, half brother, half-sister, stepbrother, or stepsister, or your father, mother, grandparent, or other direct ancestors, but not foster parent, or your stepfather or stepmother, or a niece or nephew, e.g., son or daughter of your brother or sister, or a son or daughter of your half brother or half-sister, or an uncle, e.g., brother or sister of your father or mother. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
OR
Did this individual live with you all year as a member of your household, e.g., boyfriend, girlfriend, father/mother of your child, etc. (Note: your relationship must not violate local law versus common law.).
Relative vs. Non-Relative?
Income level Exception
Was the 2022 income for this individual below $4,400?
Details, Exceptions
Qualifying Relationship Support
Did you support this individual for more than six months during 2022?
Details about supporting an Individual
Joint Return of a Dependent
Did this individual file a joint return for 2022 (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid)? Exceptions, Details
Married Dependent
Are you filing a married filing joint return, and you or your spouse is claimed as a dependent by another taxpayer?
Details, Exceptions
Claimed by Another Taxpayer
Does this individual also qualify to be a qualifying relative or dependent of another person? More Details
IRS
The custodial parent is the parent with whom the child lived for more nights during the year. If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, a noncustodial parent can claim the child if the following applies: click here.
If somebody claimed a child incorrectly, e.g., in the case of divorced or separated parents (or parents who live apart), learn about the IRS Tie Braker rules. If somebody incorrectly claimed your dependent on a tax return for the given tax year, you can prepare your return(s) on eFile.com before you download, print, and mail them in, as you can NOT e-file and claim the dependent. What to do if your dependent has been claimed? Once you submit your return, you must contact the IRS about the tiebreaker rules.
Yes, you can not claim this individual as your Qualifying Relative or Dependent.
No, you can not claim this individual as your Qualifying Relative or Dependent.
  • Will this person qualify as your Dependent?
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  • Will this person qualify for the Child Tax Credit?
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  • Can you claim the Child and Dependent Care Credit?
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Qualifying Relative?

A qualifying relative is a person who meets the IRS requirements to be your dependent for tax purposes. If someone is your qualifying relative, then you can claim them as a dependent on your tax return. They may also qualify for the Child Tax Credit, Credit for Other Dependents, or the Child and Dependent Care Credit.

Important: Even though it's called qualifying relative, the individual does not necessarily have to be your relative.

  • A Qualifying Relative must be related to you in one of the ways listed in the tool below OR live with you all year as a household member.
  • Qualifying Relatives can be Dependents of any age, including those aged 18 or older.
  • A Qualifying Relative must have a valid Social Security number or TIN (taxpayer identification number)
  • You must generally provide more than half of the Qualifying Relative's total support during the calendar year.

Despite the name, an IRS Qualifying Relative does not necessarily have to be related to you. This means you can claim a boyfriend, girlfriend, or life partner. Use the RELucator tax tool below to find out if you have a qualifying relative and see if they qualify for other tax credits!

After using the tool to determine the status of one or more relatives or dependents, start your return on eFile.com: IT's Less Taxing! IT = Income Taxes, and we make IT easy for you.

Review our tax service levels and keep more of your hard-earned money during the year and when you e-file your taxes.

See more details on claiming a qualifying relative on your return. Generally, if someone lives with you and you care for them, they may qualify as your dependent for tax purposes. This includes family relatives, but also can include a boyfriend or girlfriend. It does not, however, include a wife or husband you support. There are no circumstances when you can claim your spouse as a dependent on your taxes, even if you provide their support (stay-at-home parent, disabled spouse, unemployed, etc.). When you file as married filing jointly, you are given several tax breaks.

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