Who’s considered a dependent for tax purposes?

The IRS defines a dependent as a qualifying child under age 19 (or under 24 if a full-time student) or a qualifying relative who makes less than $4,300 a year (tax year 2021). A qualifying dependent may have a job, but you must provide more than half of their annual support.

You can use the IRS’s quick and easy quiz tool to decide if you can claim someone as a dependent, or read more about the IRS’s definition here.