Can I Claim a Non-Relative as a Dependent?

Claiming dependents on your tax return offers valuable tax benefits. The Internal Revenue Service (IRS) allows for claiming a non-relative as a dependent under specific conditions. Understanding these requirements is important, as it involves navigating several tests that define a “qualifying relative,” the category a non-relative must meet.

Understanding the Qualifying Relative Rules

A non-relative cannot be claimed as a “Qualifying Child” because that category requires a specific familial relationship, such as a son, daughter, or sibling. Therefore, to claim a non-relative, they must meet the criteria for a “Qualifying Relative.” This designation involves satisfying five distinct tests established by the IRS.

The “Not a Qualifying Child Test” means the person cannot be a qualifying child of you or any other taxpayer. The “Gross Income Test” requires that the potential dependent’s gross income for the tax year must be less than $5,200 for 2025.

The “Support Test” mandates that you must provide more than half of the dependent’s total support for the calendar year. Support includes expenses like food, lodging, clothing, education, medical care, and transportation. Calculating total support means comparing the amount you provided against all other sources of support the individual received, including their own income. A “Joint Return Test” specifies that the individual generally cannot file a joint tax return for the year, unless it is solely to claim a refund of taxes withheld or estimated taxes paid.

The “Citizenship or Residency Test” requires the individual to be a U.S. citizen, U.S. national, or a resident of the U.S., Canada, or Mexico. Finally, the “Relationship or Member of Household Test” is particularly relevant for non-relatives. For someone who is not a traditional relative, they must have lived with you as a member of your household for the entire tax year, and the relationship must not violate local law. This means the person must reside in your home for all 365 days of the tax year, with limited exceptions for temporary absences like schooling or medical treatment.

Gathering Necessary Information

Before claiming a non-relative as a dependent, collect specific information and documentation to substantiate the claim. The dependent’s full legal name and a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) are required. The IRS uses these identification numbers to verify dependent claims, and a missing or incorrect number can result in the denial of the claim.

You will also need detailed records of the non-relative’s gross income for the tax year to ensure they meet the income test. This includes any wages, interest, dividends, or other taxable income they may have received. Comprehensive documentation of the financial support you provided to the non-relative is also important. This could include receipts for rent, utility payments, grocery bills, medical expenses, or educational costs you covered on their behalf.

It is helpful to also have records of any support the non-relative provided for themselves, as this helps in calculating whether you provided more than half of their total support. Documentation proving the non-relative lived in your home for the entire tax year is important. Examples of such documentation include utility bills addressed to them at your address, mail received at your residence, or other official documents showing their consistent occupancy. Confirmation of the dependent’s citizenship or residency status, such as a copy of their birth certificate, passport, or visa, is also necessary to meet the residency test.

Claiming the Dependent on Your Tax Return

Once you have gathered all the necessary information and confirmed that your non-relative meets the qualifying relative criteria, you can report them on your tax return. On Form 1040, the dependent’s full name and their Social Security Number or ITIN are entered in the “Dependents” section.

Claiming a dependent can open eligibility for certain tax benefits, such as the Credit for Other Dependents. This non-refundable credit can provide up to $500 for each qualifying dependent who is not eligible for the Child Tax Credit. For the 2024 tax year, this credit begins to phase out if your modified adjusted gross income exceeds $200,000 for single filers or $400,000 for those married filing jointly.

Claiming a dependent may also allow you to qualify for a more favorable filing status, such as Head of Household, if you meet the specific requirements. The IRS relies on the accuracy of the SSN or ITIN provided to verify the dependent’s eligibility. Providing accurate information is important to avoid potential delays or issues with your tax return processing.