By Vincent Hicks, CPA

Q: Can I claim a dependent on my taxes if they’re not my child and don’t live with me?

A: Surprisingly, yes! Many people don’t realize that the IRS allows you to claim certain dependents even if they’re not your child—or even if they don’t live with you. But there are some key rules to follow.

To qualify as your dependent, the person must:

1. Be a relative (such as a parent, sibling, step-relative or grandparent) OR have lived with you all year.
2. Earn less than $4,700 in gross income for the year (2024 limit).
3. Rely on you for more than half their financial support.
4. Be a U.S. citizen, U.S. resident, or a resident of Canada or Mexico.
5. Not be claimed as a dependent by anyone else.

If they meet these conditions, you may even qualify for the Credit for Other Dependents, worth up to $500.

Q: What if multiple people help support the same dependent? Can they all claim the tax benefit?

A: No, only one person can claim a dependent, even if multiple people provide financial support. However, if no one individual provides more than half, family members who contribute together can agree on who gets to claim the dependent under a Multiple Support Agreement. In this case, one person (who contributes at least 10%) can claim the dependent if the others sign a waiver (IRS Form 2120).

Have questions about your taxes? I’d be happy to help! I’m Vincent Hicks, a CPA based here in Somerville with over 20 years of experience. Feel free to email or call me at vhicksconnect@gmail.com (859-553-0788).

Disclaimer: This column provides general tax information and should not be considered tax or legal advice. Tax laws change frequently, and individual circumstances vary. For personalized guidance, consult a tax professional.