Artículo How to claim dependents.. How to claim dependents.

id="en_US_2025_publink1000137713"> How to claim dependents. On page 1 of your Form 1040 or 1040-SR, enter the names of your dependents in the Dependents section. Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 526 Charitable Contributions Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Dependents The term “dependent” means: A qualifying child, or A qualifying relative. The terms “ qualifying child ” and “ qualifying relative ” are defined later. All the requirements for claiming a dependent are summarized in Table 3-1 . Table 3-1. Overview of the Rules for Claiming a Dependent Caution. This table is only an overview of the rules. For details, see the rest of this chapter. You can’t claim any dependents if you (or your spouse if filing jointly) could be claimed as a dependent by another taxpayer, unless that taxpayer files a return only to claim a refund of withheld income tax or estimated tax paid. You can’t claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. You can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. 1 You can’t claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly); (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly); or (c) any age if permanently and totally disabled. The child must have lived with you for more than half of the year. 2 The child must not have provided more than half of the child’s own support for the year. The child must not be filing a joint return for the year (unless that joint return is filed only to get a refund of income tax withheld or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, generally only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. The person can’t be your qualifying child or the qualifying child of any other taxpayer. The person either (a) must be related to you in one of the ways listed under Relatives who don’t have to live with you , or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). The person'