Qualifying dependent
Published on October 07, 2025
Published by
Reviewed by
Table of Contents
Not sure who counts as your dependent? You’re not alone. The IRS rules are detailed and sometimes confusing, especially if you live outside the US. Yet figuring it out is worthwhile, because claiming a dependent can change your filing status, unlock credits, and lower your tax bill.
What is a qualifying dependent?
A qualifying dependent is anyone you can claim on your US tax return. The IRS doesn’t often use the phrase “qualifying dependent,” but the meaning is the same: the person must pass certain tests.
Universal requirements for all dependents:
- Citizenship or residency: The dependent must be a US citizen, US national, US resident alien, or a resident of Canada or Mexico.
- Joint return rule: Dependents cannot file a joint return with a spouse, unless it’s only to claim a refund.
- Support: They cannot provide more than half of their own financial support.
- One-claim rule: Only one taxpayer may claim a dependent in a given year.
If someone passes these rules, the next step is to see which category they belong to. A dependent is actually the umbrella term. Underneath it, there are only two categories: qualifying child and qualifying relative.
Key takeaway: Every dependent must be classified as either a qualifying child or a qualifying relative.
How do you know if someone is a qualifying child?
A qualifying child is often your son, daughter, or a younger relative. But the IRS also looks at a few specific tests, beyond the basic rules, before deciding if someone qualifies:
- Relationship: The person must be your child, stepchild, foster child, sibling, or a descendant of any of these (like a grandchild, niece, or nephew).
- Age: They must be under 19 at the end of the year, under 24 if they are a full-time student, or any age if they are permanently and totally disabled.
- Residency: They must live with you for more than half the year. Temporary absences for school, medical care, or military service do not affect residency.
Example for expats:
✔ If your child lives with you in London for more than half the year, they meet the residency test and can still be claimed as your dependent.
✘ If your child lives in the US while you’re abroad, you generally can’t claim them as a qualifying child, but the person they live with may qualify instead.
See if your qualifying child can get up to $1,700 with ACTC.
How do you know if someone is a qualifying relative?
Not everyone you support is a “child” under IRS rules. That’s where the qualifying relative category comes in. The tests are different, and they’re in addition to the general dependency requirements:
- Not a qualifying child: They can’t already qualify as a child for you or for another taxpayer.
- Relationship or household: They must either live with you all year as a member of your household, or be on the IRS’s list of accepted relatives (parents, grandparents, siblings, in-laws, and more).
- Income: Their gross income must be less than US$5,050 for the tax year 2024. (US$5,200 for 2025)
Example for expats:
✔ If you send monthly transfers to cover your elderly mother’s rent and medical bills in the US, she may qualify as your dependent relative. The IRS expects documentation, so keep bank records, remittance receipts, and invoices to prove you provided more than half of her support.
✘ If your adult brother in the US earns US$15,000 a year and covers most of his own bills, you cannot claim him as a qualifying relative, even if you send him money occasionally. He does not meet the dependency tests because his income is above the US$5,050 limit for 2024, and you do not provide more than half of his support.
What’s the difference between a qualifying child and a qualifying relative?
Here’s a quick side-by-side:
|
Category |
Key rules |
Typical example |
Tax benefits |
|
Qualifying child |
Must meet age limits, live with you, and have no income cap |
12-year-old child |
Child Tax Credit, Head of Household status |
|
Qualifying relative |
Income must be under US$5,050 (2024), and you must provide more than half of their support |
Elderly parent |
Other Dependent Credit, Head of Household status |
|
Qualifying dependent |
Umbrella term: must be either a qualifying child or a qualifying relative |
Either of the above |
Depends on the category |
Why does it matter if someone qualifies as your dependent?
Claiming someone as a dependent can affect several parts of your tax return. For expats, the effect is the same, although some credits are limited overseas.
Credits available abroad:
- Additional Child Tax Credit (ACTC): Refund of up to US$1,700 per child under 17.
- Other Dependent Credit (ODC): Up to US$500, usually for elderly parents or older children who don’t qualify for the CTC.
Credits not available abroad:
Earned Income Tax Credit (EITC): Not available to taxpayers who live outside the US for most of the year, even if they have qualifying children.
Filing status benefits:
Having a dependent may let you file as Head of Household, which comes with lower tax rates and a higher standard deduction than filing as Single.
Deduction benefits:
Medical and dental expenses you pay for a dependent can be included in itemized deductions, even if they live abroad.
Does living abroad change who counts as a dependent?
The basic tests don’t change. The IRS rules apply to everyone, whether you live in New York or the UK. However, the outcome may differ for US expats in three areas:
- Residency rule: A dependent must generally be a US citizen, green card holder, or resident alien. Nonresident dependents qualify only if they live in Canada or Mexico.
- Credits: Qualifying children abroad do not make you eligible for refundable credits like the EITC.
- Support: If your dependent lives abroad, you may need stronger proof of support, such as bank transfers, housing payments, or medical bills you paid.
Understanding these rules helps you avoid mistakes, lowers your audit risk, and keeps you from missing out on valuable tax benefits.
FAQs
-
Can both parents abroad claim the same child?
No. Only one parent can claim a child per year. If there’s a dispute, the IRS applies tie-breaker rules: first by custody days, then by income.
-
Does my dependent need a Social Security Number if we live abroad?
-
Can my foreign spouse be a dependent?
-
What if my dependent files a return in another country?
-
What happens if my dependent files their own US tax return?
Prefer to talk it through? Schedule your free callback today.
Spread the word. Please share… 👉
