Dependent Eligibility Calculator
Check the common tests for a qualifying child first, then the qualifying-relative path. The result identifies which failed inputs need review.
Qualifying child versus qualifying relative
A qualifying child generally must meet relationship, age, residency, support, and joint-return tests. Age is usually under 19, or under 24 for a full-time student, with no age limit for someone permanently and totally disabled.
A qualifying relative cannot be the qualifying child of another taxpayer, must satisfy a relationship or all-year household test, have gross income below the indexed limit, and receive more than half of total support from the taxpayer.
Frequently asked questions
What is the qualifying relative income limit?
Gross income must be less than $5,200 for 2025 and less than $5,300 for 2026.
Can a qualifying child have income?
The qualifying-child tests do not use the qualifying-relative gross-income limit, but the child generally cannot provide more than half of their own support.
Can two people claim the same child?
No. IRS tiebreaker rules determine which eligible taxpayer may treat the child as a qualifying child when more than one person qualifies.
Sources
Related Calculators
Child Tax Credit
$2,200/child ($1,700 refundable), phases out $200k / $400k MFJ
EITC Calculator
Refundable earned income credit, up to $8,231 (2026, 3+ kids)
Filing Status Calculator
Screen Single, MFJ, MFS, Head of Household, and Qualifying Surviving Spouse
Had a Baby Tax Guide
What a new child changes — Child Tax Credit, dependent care FSA vs the credit, the W-4 update, and 529 plans