For example, if your child doesn’t live under your roof all year and is a young adult, many parents aren’t sure if they can claim a college student as a dependent on my taxes. Read along as we outline the rules for tax-dependent college students and claiming dependents on taxes. Claiming a dependent happens right on Form 1040: you list each dependent's name, Social Security number (or ITIN/ATIN), relationship, and check a box for the credit they qualify for. A domestic partner or other unrelated person who lived with you all year and meets the income and support tests can qualify as a dependent under the qualifying relative rules — people are often surprised this is allowed. Learn how to determine if someone qualifies as your dependent under IRS rules. Complete guide to Qualifying Child vs Qualifying Relative tests with real-world examples and EA exam tips. A dependent is a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements. To claim someone as a dependent in 2026, they must meet the relationship, residency, and income tests. Here's the exact rules and Child Tax Credit interplay. To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a student younger than 24 years old as of the end of the calendar year.