Dependent Qualification Calculator

Claiming a dependent can shift your tax outcome considerably, unlocking benefits such as the Child Tax Credit or the Credit for Other Dependents that may be worth thousands. This tool walks through whether a given person clears the bar for the 2026 tax year, so you file on solid footing rather than on assumption. The rules are specific, and getting them right is what separates a valid claim from one the IRS rejects.

Federal law sorts dependents into two buckets. A Qualifying Child must pass the relationship, age, residency, support and joint return tests (the support test means the child did not pay more than half of their own support), while a Qualifying Relative must have gross income under a ceiling, get more than half of their support from you, and not be anyone's qualifying child. For 2026, the gross income limit on the relative path is $5,300. This tool checks the core tests only: for a child, age (under 19, or under 24 if a full-time student) and whether the child lives with you; for a relative, the $5,300 income limit and whether you provide more than half of their support. Confirm the remaining tests in IRS Publication 501 before you claim.

Providing financial support, on its own, does not make someone your dependent; every applicable test has to be satisfied. A child who lived with you for less than half the year is not your qualifying child, but may still be your qualifying relative if they are not anyone else's qualifying child and meet the income and support tests; special rules apply to children of divorced or separated parents. Detailed records of the support you supplied and where the person resided are what back up the claim if questions arise.