Who can I count as a dependent?

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April 7th, 2009 - Posted by Caitlin

The following post in our Reader Question series is an actual user submitted question. To maintain the integrity of the original question, we do not edit or change reader questions in any way.

Q: The answer [in the FAQ] confuses me as it seems to say that the dependent cannot be over 24 years of age and then it says you can also count someone if they if they have not filed an income tax return and have earned less than $3,400 the entire year–with no mention of age.

Here is my question: I have a grandson, and his partner who are 25 years old, who have a two year old child. They have all lived with us the entire year, at no cost whatsoever. Both parents have together made less than $3,400. They will not be filing any tax return. Who can I count as dependents?

A: Sorry that the FAQ was unclear. In most cases, dependents are qualifying children under the age of 24. However, it is also possible for others who are over the age of 24 to count as dependents.

In order for a person (who is not a child under the age of 24) to qualify, he or she must be either a relative or a full-time member of your household, and a citizen or resident of the U.S. or a resident of Canada or Mexico. You must have provided over half of his or her financial support for the past year, and he or she must not have filed a joint tax return with anyone else. The person must have had less than $3,500 in income for the entire year.

In your particular situation, according to these criteria, your grandson, his partner and their child should all qualify as dependents.

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