Can I Claim My Married Child as a Dependent?

It is possible to claim a married child as a dependent, but it is uncommon and subject to a strict set of rules from the Internal Revenue Service (IRS). The ability to do so hinges on navigating several specific tests designed to determine dependency. Successfully claiming your married child requires a careful evaluation of their financial situation, their spouse’s, and the nature of the tax return they file together.

The Joint Return Test

The primary hurdle to claiming a married child as a dependent is the joint return test. As a rule, you cannot claim a dependent who files a joint tax return with their spouse for the tax year. This rule prevents most parents from claiming their married children. The IRS views a joint return as a declaration of financial independence by the married couple, making them a separate taxable unit. If your child and their spouse file a joint return, your ability to claim them is usually nullified.

An exception exists if the couple files a joint return for the sole purpose of claiming a refund of all income tax that was withheld. This applies only if neither the child nor their spouse would have any tax liability if they were to file their tax returns separately. This scenario is common when both spouses have low incomes and are not otherwise required to file a tax return.

Consider a situation where your child and their spouse are both full-time students with part-time jobs. If their combined income is low enough that they owe no federal income tax, but they had taxes withheld, they would file a joint return to get that money back. Because their filing is only to receive a refund, you may be permitted to claim your child as a dependent, provided all other dependency tests are met.

Qualifying Child Requirements

If your married child meets the exception to the joint return test, you must then determine if they meet all five tests to be considered your Qualifying Child:

• Relationship: The individual must be your son, daughter, stepchild, adopted child, or eligible foster child. This test also extends to your child’s descendants, such as your grandchild.
• Age: The child must be under age 19 at the end of the tax year, or under age 24 if they were a full-time student for at least five calendar months during the year. There is no age limit if the child is permanently and totally disabled.
• Residency: The child must have lived with you for more than half of the year. Absences for temporary reasons, such as education, vacation, or medical care, are counted as time lived at home.
• Support: The child cannot have provided more than half of their own financial support during the year. This requires a calculation of the total support costs, including food, lodging, clothing, and other necessities, and then determining the portion paid for by the child versus the portion you provided.

Qualifying Relative Requirements

If your child fails to meet the criteria for a Qualifying Child, perhaps due to the age test, you might still claim them as a Qualifying Relative. This path has a different set of four tests that must be met:

• Not a Qualifying Child: The person cannot be your qualifying child, nor can they be the qualifying child of any other taxpayer.
• Gross Income: To be claimed as a qualifying relative, your married child’s gross income for the 2025 tax year must be less than $5,200. Gross income includes all income received in the form of money, goods, and services that is not tax-exempt.
• Support: You must have provided more than half of your child’s total support for the entire year. This requires a detailed assessment of all support expenses to prove your contribution exceeded 50%.
• Relationship: The relationship test is met, as the person is your son or daughter.

Associated Tax Benefits

Claiming your married child as a dependent can result in tax benefits. The most direct benefit is the Credit for Other Dependents, a nonrefundable tax credit valued at $500 per qualifying dependent. This credit directly reduces your tax liability. A married child will not qualify for the more substantial Child Tax Credit due to that credit’s age limitations.

Claiming a dependent can also allow you to include medical expenses you paid for them in your own medical expense deduction. This could help you exceed the threshold required to deduct medical expenses, which is 7.5% of your adjusted gross income. It may also affect your eligibility for other tax provisions, such as the Head of Household filing status, though this is less common in the case of a married child.