The IRS defines a dependent as either a qualifying child or relative of the taxpayer. The relative can be your child, stepchild, foster child, sibling, parent, grandparent, grandchild, aunt, uncle, niece, nephew, or certain in-law relationships.
The Child Tax Credit helps families with qualifying children get a tax break. To have received a Child Tax credit or a credit for other dependents, you would have had to submit a Schedule 8821.
A child must have lived with you for more than half of the tax year. Temporary absences, such as for education or medical care, are generally counted as periods of living with you. You must have provided more than half of the relative’s total support during the tax year. The relative’s gross income must be below a certain threshold determined annually by the IRS (subject to change). It’s important to note that these are just general guidelines, and there may be additional rules and exceptions. The IRS provides detailed information in publications such as IRS Publication 501.
Examples of a Dependent:
- Child
- Parent
- Brother/Sister
- Stepparent/Stepchild
- Adoptive Daughter/Adoptive Son
- Stepbrother/Stepsister
- Half Brother/Half Sister
- Grandparent/Grandchild
- Son-in-law/Daughter-in-law
- Mother-in-law/Father-in-law
- Brother-in-law/Sister-in-law
- Uncle/Aunt
- Niece/Nephew