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Dependents The term “dependent” means: • A qualifying child, or • A qualifying relative. The terms “qualifying child” and “qualifying rela- tive” are defined later. All the requirements for claiming a depend- ent are summarized in Table 5. Housekeepers, maids, or servants. If these people work for you, you can't claim them as dependents. Child tax credit. You may be entitled to a child tax credit for each qualifying child who was un- der age 17 at the end of the year if you claimed that child as a dependent. For more informa- tion, see the Instructions for Form 1040. Credit for other dependents. You may be en- titled to a credit for other dependents for each qualifying child who does not qualify you for the child tax credit and for each qualifying relative. For more information, see the Instructions for Form 1040. Exceptions Even if you have a qualifying child or qualifying relative, you can claim that person as a depend- ent only if these three tests are met. 1. Dependent taxpayer test. 2. Joint return test. 3. Citizen or resident test. These three tests are explained in detail here. Dependent Taxpayer Test If you can be claimed as a dependent by an- other taxpayer, you can't claim anyone else as Overview of the Rules for Claiming a Dependent CAUTION ! This table is only an overview of the rules. For details, see the rest of this publication. • You can't claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer, unless that taxpayer files a return only to claim a refund of withheld income tax or estimated tax paid. • You can't claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. • You can't claim a person as a dependent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico.1 • You can't claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tests To Be a Qualifying Child Tests To Be a Qualifying Relative 1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant of any of them. 2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly); (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly); or (c) any age if permanently and totally disabled. 3. The child must have lived with you for more than half of the year.2 4. The child must not have provided more than half of the child’s own support for the year. 5. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, generally only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later, to find out which person is the person entitled to claim the child as a qualifying child. 1. The person can't be your qualifying child or the qualifying child of any other taxpayer. 2. The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you, or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 3. The person's gross income for the year must be less than $4,400.3 4. You must provide more than half of the person's total support for the year.4 1 There is an exception for certain adopted children. 2 There are exceptions for temporary absences, children who were born or died during the year, children who were adopted or lawfully placed for adoption during the year, children who are eligible foster children placed during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 3 There is an exception if the person is disabled and has income from a sheltered workshop. 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Table 5. Publication 501 (2022) Page 11