You may be able to claim your grown son or daughter—or other relatives, including half-siblings, uncles and aunts, or in-laws—as dependents, sometimes even if they don’t live with you.
“To claim someone as a dependent, they have to meet the test to be considered either a qualifying child or a qualifying relative,” says certified public accountant Evan Feldhausen, a shareholder at BeachFleischman in Tucson, Ariz.
An adult son or daughter may be claimed as a qualifying child if he or she is younger than 19 at the end of the year and lived with the taxpayer for more than half the year, or if he or she was a student younger than 24, or permanently and totally disabled.
The adult child must not pay for more than half of his or her financial support. If married, the adult child can’t file a joint claim with a spouse, except to claim a refund.
The taxpayer’s stepson, stepdaughter, brother, sister, stepbrother, stepsister, or descendant of these relatives can also be claimed as a qualifying child if they meet these tests. Relatives claimed as dependents must be younger than the taxpayer to be claimed as qualifying children, unless they are disabled.
Adult children or other relatives who don’t meet these tests may still be able to be claimed as a dependent as a “qualifying relative.” Other members of the household who aren’t relatives may also be able to be claimed as qualifying relatives for tax purposes. The taxpayer must have provided more than half the person’s support for the year, and the qualifying relative can’t be claimed as a dependent by any other taxpayer. The person must have earned less than $4,200 during 2019.
Qualifying relatives don’t have to meet the age limits of a qualifying child. They can be adult children, brothers (including half-brothers), mothers-in-law, grandchildren, sisters (including half-sisters), fathers-in-law, uncles, stepchildren, stepbrothers, brothers-in-law, aunts, stepsisters, sisters-in-law, nephews, parents, stepmothers, sons-in-law, nieces, grandparents, stepfathers, and daughters-in-law. Cousins usually don’t qualify.
“I think it’s more along the lines of lineal,” said CPA Bill Miller, a partner at Miller & Associates CPAs & Advisors in Springfield, Mo. If the person claimed as the dependent is related to the taxpayer, it doesn’t matter where he or she lives as long as the gross income and support tests are met.
“It’s something that’s going to be coming in the next year,” Miller said. “You have more people out of work.” Also note, the fair rental value of housing is included in calculations for support provided by the taxpayer.
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