Dependent Tax Exemptions

A tax exemption is allowed for every "dependent" individual in your household.

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Dependent tax exemptions: who qualifies

Generally, dependents are your children.

However, there are situations that are more complicated than that.

These five requirements are help to determine if an individual is your dependent:

  • citizenship
  • support
  • gross income
  • joint return
  • relationship

Questions in your online tax filing interview determine if you're eligible to claim someone as a dependent.

Dependent tax exemptions: requirements

Citizenship
To qualify your dependent must either be:

  • a US citizen,
  • a resident of the US, Canada, or Mexico for part of the year,
  • a legally adopted foreign child who now resides in the US, or
  • an adopted child living w/you the entire year in a foreign country.

Relationship
To qualify your dependent must either be:

  • a relative or
  • a member of your household for the entire year.

Joint Return
To qualify your dependent can NOT:

  • file a joint return with a spouse.

Gross Income
To qualify your dependent can NOT:

  • have a gross income of more than $2,800.

Support
To qualify your dependent must:

  • receive more than one-half of his/her total support from you.

Related IRS publications

Get more information about federal income tax exemptions from Publication 501.

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