Dependents

Use the Dependents section to list your dependents. The flowchart and instructions in Who Qualifies as Your Dependent will help you determine who you should list in this section. The information provided in rows (5), (6), and (7), and the question below row (7) in the Dependents section, will help the IRS determine your eligibility for certain tax benefits, including the child tax credit, the credit for other dependents, and the earned income credit. For more information, see Who Qualifies as Your Dependent and the instructions for line 27a.