Can You Claim an Adult as a Dependent? IRS Rules and Tax Benefits Explained

You can claim adults as dependents in certain cases, even if they’re not a relative, if they meet the IRS criteria. Here’s how to know if someone qualifies and what tax credits you could receive.

Who Qualifies as an Adult Dependent?

The IRS defines two types of people that you can claim as a dependent on your taxes: “qualifying children” and “qualifying relatives.” That terminology is interesting, as a qualifying child doesn’t have to be your child, and a qualifying relative doesn’t need to be related to you.

In either instance, the person must be a U.S. citizen, a U.S. national, a U.S. resident or a resident of Canada or Mexico. You can claim a foreign exchange student temporarily living with you if that residency requirement, and other rules stipulated by the IRS, are met.

What Is a Qualifying Child?

A qualifying child not only includes anyone who is your child — including any adopted or foster children — but can also include a sibling, stepsibling, half-sibling or any of their descendants. However, there are a number of set requirements beyond their relationship to you.

• The person in question can not be older than either you or your spouse.
• They must be under the age of 19 — or under the age of 24 if they’re a student — at least five months out of the year.
• They must live with you for at least half the year.
• They must not file their own joint return.
• They must rely on you for at least half of their annual expenses.

Should a child be permanently disabled, all age requirements are removed.

Who Is Considered a Qualifying Relative?

A qualifying relative cannot be your qualifying child or the qualifying child of another taxpayer. To be considered an adult dependent, they must:

• Earn less than $4,700 a year
• Rely on you for more than half of their financial support
• Must live with you as a member of your household for the year, if not a relative
• Not be claimed by someone else
• Be a U.S. citizen or lawful permanent resident

So, a live-in domestic partner can net some tax benefits if they have little to no income and you’re paying the bills.

Who Qualifies as an Adult Dependent?

Even if a person doesn’t live with you, they can still be claimed as an adult dependent if you’re actually related. The IRS allows for most of your relatives to qualify.

Here’s the list of relatives you can claim as a dependent if you’re supporting them financially, even if you’re not living together:

• A child, stepchild, foster child or any of their descendants
• Any siblings, including full, half and stepsiblings
• Parents, stepparents, grandparents or other direct ancestors, but not a foster parent
• Uncles, aunts, nieces and nephews — including the children of any half-siblings
• A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.

Before you start claiming these dependents on your taxes, note that they would still need to meet the additional requirements. These include income and how much of their annual expenses you’re responsible for.

Even a qualifying person still can’t be claimed as a dependent if they’re filing a joint return or don’t meet the residency requirements — and you can’t claim a dependent if you are eligible as someone else’s dependent.

When To Claim Someone as a Dependent

There are tax advantages when you claim someone as a dependent.

Tax Benefits: Children Dependents

For each eligible dependent child, you will receive a $2,000 tax credit. A tax credit reduces your total taxes due. For example, if your total tax owed is $10,000 but you are eligible for a $2,000 tax credit, your net liability becomes $8,000. Claiming your children as dependents also opens you up to other deductions, such as for child care. Tax filers who adopted a child in 2024 also are eligible for a tax credit of up to $16,810.

Common Scenarios Where You Can Claim an Adult

Some of the most common scenarios include:

• Elderly parents with limited income
• Unemployed adult children living at home
• Disabled adult relatives or nonrelatives
• Domestic partners supported financially

What Tax Benefits Can You Get?

If you claim an adult dependent, you’re entitled to a nonrefundable tax credit of $500.

You may be eligible to claim other tax deductions for expenses incurred for supporting an adult dependent. Some examples of these include:

• Medical expenses
• Dependent care credit
• Head of household filing status
• Earned income tax credit
• State and local tax deductions, if itemized
• Mortgage interest deduction, if itemized
• Charitable contributions deduction, if itemized

It’s best to speak with your tax advisor to know which deductions you might be eligible for.

Qualifying Child vs. Qualifying Relative

The Bottom Line

If you’re responsible for another’s well-being, you should reflect that when you prepare your taxes. Even if they’re an adult not directly related to you, they may still be a “qualifying relative” whom you can claim at the end of the year.

If you’re supporting an adult and they meet the IRS criteria, claiming them as an adult dependent to reduce your tax bill. Discuss with your tax advisor to ensure that your situation is eligible.

Jami Farkas contributed to the reporting for this article.

Data is accurate as of May 5, 2025, and is subject to change.