Do You Have to Claim Dependents on Your Taxes?

Claiming a dependent on your tax return is optional. You can choose not to claim an individual even if that person meets all the criteria to be a qualifying child or qualifying relative.

While it is not a requirement, the choice to forgo claiming a dependent has financial implications. The tax code provides advantages to those who claim dependents, making it a beneficial option for most eligible taxpayers.

If an individual qualifies as your dependent, they are not permitted to claim certain tax credits on their own return, regardless of whether you actually claim them. This can lead to a situation where tax benefits are lost entirely if the eligible taxpayer chooses not to claim the dependent.

Tax Benefits of Claiming a Dependent

The primary incentive for claiming a dependent is access to tax credits that reduce your tax liability. For the 2025 tax year, the Child Tax Credit (CTC) is worth up to $2,000 per qualifying child, and up to $1,700 of this credit is refundable, meaning you could receive money back even if you owe no tax.

For dependents who do not qualify for the CTC, such as children 17 or older or qualifying relatives, taxpayers may claim the Credit for Other Dependents (ODC). This nonrefundable credit is $500 per qualifying person.

Claiming a dependent can also allow for a more favorable filing status. An unmarried individual who provides a home for a qualifying person may be eligible to file as Head of Household. This status offers a larger standard deduction ($22,500 for 2025) and wider tax brackets than the Single status ($15,000 standard deduction). This combination can result in considerable tax savings.

Rules for Qualifying as a Dependent

To claim someone as a dependent, they must meet the criteria for either a “Qualifying Child” or a “Qualifying Relative” as defined by the IRS. A person cannot be your dependent unless they are a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico for part of the year.

Qualifying Child

For an individual to be your qualifying child, they must pass five tests:

• Relationship: The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
• Age: The child must be under age 19, under age 24 if a full-time student for at least five months of the year, or any age if permanently and totally disabled.
• Residency: The child must have lived with you for more than half of the year. Temporary absences for school, vacation, or medical care are permitted.
• Support: The child cannot have provided more than half of their own financial support during the year.
• Joint Return: The child cannot file a joint tax return with a spouse, unless it is only to claim a refund of withheld income tax.

Qualifying Relative

If an individual does not meet the tests for a qualifying child, they might be claimed as a qualifying relative. This category has four tests:

• Not a Qualifying Child: The person cannot be your qualifying child or the qualifying child of any other taxpayer.
• Member of Household or Relationship: The person must either live with you all year as a member of your household or be a relative. Relatives, such as parents or grandparents, do not have to live with you.
• Gross Income: The person’s gross income for the year must be less than $5,200 for 2025.
• Support: You must have provided more than half of the person’s total support for the year.

Special Considerations and Tie-Breaker Rules

When more than one person can claim the same individual, the IRS uses “tie-breaker” rules to determine who has the right. If both parents can claim a child but do not file a joint return, the claim goes to the parent with whom the child lived longer during the year.

If the time is equal, the parent with the higher adjusted gross income (AGI) can claim the child. If someone other than a parent is eligible, the person with the highest AGI has the right to the claim.

In some cases, a taxpayer might choose not to claim a dependent. For example, a student might qualify for the American Opportunity Tax Credit, but the parent’s income is too high to claim it. The parent could forgo claiming the student, allowing the student to claim the education credit on their own return. This strategy requires careful calculation, as the student cannot be claimed as a dependent by anyone to be eligible for such credits.

How to Claim a Dependent on Your Tax Return

Claiming a dependent is done on your annual income tax return, Form 1040. You must provide each dependent’s full name as it appears on their Social Security card, their Social Security Number (SSN), and their relationship to you.

In the dependents section of Form 1040, you will enter this information for each person. You must also check a box indicating if they qualify for the Child Tax Credit or the Credit for Other Dependents.

The accuracy of the dependent’s name and SSN is important, as the IRS electronically cross-references this information with the Social Security Administration. A mismatch can lead to the rejection of your claim and any related tax benefits, causing processing delays.