Pub 17 chapter 3 in plain English: claiming a dependent
Can you claim a child, parent or other relative as a dependent? Chapter 3 of Publication 17 sets the tests. These notes cover tax years 2023 to 2025 and plan ahead for 2026.
Prepared by Prem Tax and Accounting Corp. Last checked against official sources on October 26, 2026.
Chapter 3 covers printed pages 26 to 37 of Publication 17 (2025); in 2024 it starts on page 27. It matters to parents, people who support a relative, and divorced families. Think of this page as a friendly summary; the IRS publication has the last word.
- A dependent is either a qualifying child or a qualifying relative.
- Gate rules come first: you generally cannot claim anyone if someone else can claim you, and the person must be a citizen, national, resident alien or resident of Canada or Mexico.
- A qualifying child passes five tests; a qualifying relative passes four.
- After a divorce or separation, the parent with more nights is the custodial parent.
- Every dependent needs a taxpayer identification number on your return.
Qualifying child: five tests
- Relationship: your child, stepchild, foster child, sibling, or their descendant, such as a grandchild or nephew.
- Age: younger than you and either under 19 at year end or a full-time student under 24; any age if permanently and totally disabled.
- Residency: lived with you more than half the year; school or illness absences count.
- Support: the child did not pay more than half of their own support.
- Joint return: none, unless filed only to recover withheld tax.
Qualifying relative: four tests
No age test applies. The person must not be anyone's qualifying child; must be a listed relative (such as a parent, aunt, uncle or in-law) or live with you all year; must have gross income under the table limit; and must get over half of their support from you. Support includes lodging at fair rental value, food and medical care; the person's own money counts only if actually spent. If a group together pays over half, one member giving over 10 percent can claim with the others' signed consent (Form 2120).
Divorced or separated parents
The custodial parent is the one with more nights; on a tie, the higher AGI. The other parent can claim the child and child credits only with a signed Form 8332 or similar release attached. It does not pass on head of household status, the earned income credit or the child care credit.
Numbers by year
| Tax year | Qualifying relative: gross income must be under |
|---|---|
| 2023 | $4,700 |
| 2024 | $5,050 |
| 2025 | $5,200 |
| 2026 planning | $5,300 |
For 2026, treat the numbers as planning figures (source: Rev. Proc. 2025-32 and the 2025 law), since the IRS has not issued Pub 17 (2026).
An invented example
Invented, tax year 2025. Jordan's mother, 70, lives with Jordan and has $3,100 of taxable pension income, under the $5,200 limit. Jordan provides lodging worth $4,800, food of $2,600 and medical bills of $1,400: $4,800 + $2,600 + $1,400 = $8,800. She spends $3,000 of her pension on herself. Total support is $8,800 + $3,000 = $11,800; half is $5,900, so Jordan's $8,800 meets the support test.
Mistakes people make
- Counting a child's own earnings as your support.
- Counting a relative's money that was received but not spent.
- Claiming a child of divorced parents without Form 8332 attached.
Quick check
A friend lived with you all year with $5,100 of gross income. Is the friend a qualifying relative? (2024)
Answer: No. The 2024 limit is under $5,050, and $5,100 is $50 over. In 2025, with a $5,200 limit, it would pass the income test.
Your student daughter, 21, lived with you and paid $13,000 of her own $24,000 support. Is she a qualifying child? (2025)
Answer: No. Half of $24,000 is $12,000, and she paid $13,000, more than half.
A child of divorced parents lived with Mom 200 nights and Dad 165 nights. How can Dad claim the child? (2025)
Answer: Mom is the custodial parent (200 is more than 165), so Dad needs her signed Form 8332 attached.
Common questions
My child turned 19 in December. Can I still claim them?
As a qualifying child, only if they are a full-time student under 24 or permanently and totally disabled. Otherwise they may still be a qualifying relative if they meet the income and support tests.
Can I claim a parent who lives in another state?
Possibly. A parent need not live with you, but needs gross income under the year's limit and over half of their support from you.
Does a dependent need a Social Security number?
Yes, for every dependent. An ITIN or adoption taxpayer number can stand in when the person cannot get an SSN. [Chapter 14](/publication-17/chapter-14-child-tax-credit-and-credit-for-other-dependents/) adds credit rules.
Official sources
- IRS Publication 17 (2025), chapter 3
- IRS Publication 17 (2024), chapter 3
- IRS Publication 17 (2023), chapter 3
- IRS Revenue Procedure 2025-32 (2026 inflation adjustments)
Keep reading
- Filing Status Rules (Pub 17 Chapter 2)
- Child Tax Credit and ODC (Pub 17 Chapter 14)
- Standard Deduction 2023 to 2026: Pub 17 Chapter 10
- Key Tax Numbers by Year, 2023 to 2026
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