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Dependents 

You are allowed one dependency credit for each person you can claim as a dependent. The general term "dependent" means:

  • A qualifying child
  • A qualifying relative

 Other non-related individuals may qualify as dependent but must live with taxpayer. 

If the dependent does not have a valid social security number or is ineligible to obtain one, they may apply for a temporary TIN (tax payer I.D. number) here. 

 Personal Exemption

Personal exemption suspended.

  • For 2018, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents. 
  • For 2018, the maximum child tax credit has increased to $2,000 per qualifying child, of which $1,400 can be claimed for the additional child tax credit.
  • The modified adjusted gross income threshold at which the credit begins to phase out has increased to $200,000 ($400,000 if married filing jointly). 
  • New credit for other dependents. 
  • If you have a dependent, you may be able to claim the credit for other dependents. The credit is a nonrefundable credit of up to $500 for each eligible dependent who can't be claimed for the child tax credit. 
  • The child tax credit and credit for other dependents are both figured using the Child Tax Credit and Credit for Other Dependents Worksheet and reported on line 12a.   

Social Security Requirements

  • Social security number (SSN) required for child tax credit.
  • Your child must have an SSN valid for employment issued before the due date of your 2018 return (including extensions).
  • If your child doesn’t qualify you for the child tax credit but has a taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the new credit for other dependents for that child.  

Who qualifies as your dependent?

A qualifying child is a child who is your...

  • Son/daughter
  • Stepchild/ foster child
  • Sibling/step-sibling/ half-sibling
  • Or a descendant of any of the above (for example, a grandchild, niece, or nephew) 

    AND

  • Was under age 19 at the end of 2018
  • Is younger than you (or your spouse, if filing jointly) 
  • Was under age 24 at the end of 2018
  • A student (defined later) 
  • Who had gross income of less than $4,150 in 2018. If the person was permanently and totally disabled, see Exception to Gross Income Test.
  • Or any age and permanently and totally disabled (defined later).
  • For whom you provided over half of his/her support in 2018. See Children of Divorced or Separated Parents, Multiple Support Agreements, and Kidnapped Child. 
          
          AND

  • Dependent didn't provide over half of his/her own support for 2018 (see Pub. 501)
  • Isn't filing a joint return for 2018 
  • Is filing a joint return for 2018 ONLY to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)
  • Dependent lived with you for more than half of 2018.

CAUTION!

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2018, see Qualifying Child of More Than One Person.

For this purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

 Can I claim my child as a dependent?

1. Do you have a child who meets the conditions to be your qualifying child? If the answer is YES, go to Step 2. If the answer is NO, go to Step 4.

  • Is the qualifying child your dependent?
  • Is the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to Citizen Test) If the answer is YES, continue. If the answer is NO, stop. You can't claim this child as a dependent.         

Was the child married? If YES, see Married Person. If NO, continue.

2. Could you, or your spouse (if filing jointly) be claimed as a dependent on someone else's 2018 tax return? See steps 1, 2, and 4. If YES, stop. You can't claim any dependents. Complete the rest of Form 1040 and any applicable schedules. If NO, you can claim this child as a dependent. Complete columns 1-3 of the Dependents section for this child.

3. Was the child under age 17 at the end of 2018? If YES, continue. If NO, you can claim the credit for other dependents for this child. Check the “Credit for Other Dependents” box in column 4 of the Dependents section for this person.

4. Did this child have a SSN valid for employment issued before the due date of your 2018 return (including extensions)? (See Social Security Number). If YES, you can claim the child tax credit for this person. Check the “child tax credit” box in column 4 of the Dependents section for this person. If NO, STOP. You can claim the credit for other dependents for this child. Check the “credit for other dependents” box in column 4 of the Dependents section for this person.

Does Your Qualifying Child qualify you for the Child Tax Credit or Credit for Other Dependents?

1. Did the child have an SSN, ITIN, or ATIN issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return, including extensions). If YES continue. If NO STOP. You can’t claim the child tax credit or the credit for other dependents for this child.

Need more information or forms? Visit IRS.gov.