Dependent.
In plain English
A dependent is either a qualifying child (age, relationship, residency, and support tests) or a qualifying relative (income and support tests, broader relationships, even non-relatives who live with you all year). Claiming one doesn't reduce your tax by itself anymore (the old exemption is gone); the value is everything it qualifies you for: the Child Tax Credit, the credit for other dependents, EITC sizing, head of household filing status, and dependent care benefits.
01Why it matters
"Who claims the kid" is one of the most consequential and most fought-over questions in tax filing, especially for divorced or separated parents, and the tie-breaker rules are specific, not negotiable.
02The math, step by step
Divorced parents share custody. The custodial parent (more nights per year) claims the child by default; the other parent can claim the CTC only with a signed Form 8332 release. Both claiming the same child triggers IRS letters to both.
03What this is NOT
The tests are mechanical: relationship, residency, age or income, and support. A 30-year-old you help with rent usually fails them; your retired parent you mostly support may pass.
04Receipts
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Plain-English answers from our glossary. Receipts included. Never advice.
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