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 tax reform legislation. 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: