Claiming dependents. A dependent is either a child or a qualifying relative who meets a set of tests. Taxpayers should remember to list the name and Social Security number for each dependent on their tax return.
Dependents cannot claim dependents. Taxpayers can’t claim any dependents if someone can claim the taxpayer – or their spouse, if filing jointly – as a dependent.
Dependents may have to file a tax return. This depends on certain factors like total income, whether they’re married and if they owe certain taxes.
Child Tax Credit. Taxpayers may be able to claim this credit for each qualifying child under age 17 at the end of the year, if the taxpayer claimed that child as a dependent.
Credit for Other Dependents. Taxpayers may be able to claim this credit for qualifying relatives and children who don’t qualify for the Child Tax Credit.