Who Is a Tax Dependent?
A dependent is generally defined as someone you take care of financially or otherwise. For tax purposes, not everyone you take care of qualifies as a dependent.
The IRS allows two types of tax dependents:
- Qualifying children
- Qualifying relatives2
Claiming Children as Tax Dependents
The IRS has come up with a few rules to help you determine whether you have a qualifying child or relative. A dependent who is claimed as a qualifying child has to meet all six of the following tests:
