IRS Publication 17 — Your Federal Income Tax (Individuals)

Example 1 —Child files joint return. You supported your 18 -year-old child who lived with you all year while your child’s spouse was in the Armed Forces. Your child’s spouse earned 26 Chapter 3 Dependents Publication 17 (2025)

$35,000 for the year. The couple files a joint return. You can’t claim your child as a dependent. Example 2 —Child files joint return only as claim for refund of withheld tax. Your 18-year-old child and your child’s 17 -year-old spouse had $800 of wages from part -time jobs and no other income. They lived with you all year. Neither is required to file a tax return. They don’t have a child. Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so you aren't disqualified from claiming each of them as a dependent just because they file a joint return. You can claim each of them as a dependent if all the other tests to do so are met.

Example 3 —Child files joint return to claim American opportunity credit. The facts are the same as in Example 2, except no taxes were taken out of your child’s pay or your child’s spouse’s pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because they filed a joint return claiming the American opportunity credit, they aren't filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so you can’t claim either of them as a dependent.

Citizen or Resident Test You generally 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. However, there is an exception for certain adopted children, as explained next. 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

1. 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.