8519 / When can a taxpayer claim a dependency exemption for a qualifying child or a qualifying relative?
Editor’s Note: The personal exemption and dependency exemption were suspended for 2018-2025 by the 2017 TCJA and eliminated by the 2025 OBBB. However, the rules discussed below continue to be relevant in determining who qualifies as a dependent for various other tax provisions.
In addition to the personal exemption, a taxpayer is entitled to an additional exemption (referred to as a dependency exemption) for each individual a taxpayer may claim as a dependent.1 Under certain circumstances, the taxpayer may claim the exemption even though the dependent files a return. The taxpayer must include the Social Security number of any dependent claimed on the tax return.2There are two categories of dependents: 1) a “qualifying child” and 2) a “qualifying relative.”3
Qualifying child. The term “qualifying child” means an individual who:
(1) is the taxpayer’s “child” (see below) or a descendant of such a child, or the taxpayer’s brother, sister, stepbrother, stepsister or a descendant of any such relative;
A “child” (including an adopted child) is an individual who is: (1) a son, daughter, stepson, or stepdaughter of the taxpayer; or (2) an “eligible foster child” of the taxpayer.5 An “eligible foster child” means an individual who is placed with the taxpayer by an authorized placement agency or by judgment decree, or other order of any court of competent jurisdiction.6
Qualifying relative. The term “qualifying relative” means an individual:
(1) who is the taxpayer’s:
1. IRC §§ 151, 152.
2. IRC § 151(e).
3. IRC § 152(a).
4. IRC § 152(c).
5. IRC § 152(f).
6. IRC § 152(f)(3).
7. IRC § 152(d).