You can claim each child you support as a dependent, but the IRS has specific rules about who counts

The number of children you can claim depends on whether they meet the IRS definition of a may have access to child. Most children you live with and support will may have access to, but age, relationship, citizenship, and income all matter. The IRS does not set a maximum number of dependents you can claim — you can claim as many may have access to children as you have — but each child must meet every requirement.

When you claim a child, you get a dependent exemption on your tax return, which lowers your taxable income. You may also be able to claim the Child Tax Credit, which reduces the actual tax you owe. These are separate benefits with different rules, so a child who counts as a dependent might not may have access to for the credit, or vice versa.

Key Takeaways

  • A child must be under 17 at the end of the tax year, be your biological child, stepchild, foster child, or sibling, live with you for more than half the year, and be a U.S. citizen, national, or resident alien to count as a may have access to child.
  • You can claim multiple children as long as each one meets all five IRS requirements; there is no cap on the number of dependents.
  • The Child Tax Credit is worth up to $2,000 per child under 17, but has income limits and different rules than the dependent exemption.
  • If parents are divorced or separated, only one parent can claim each child, usually the one with primary custody; the other parent cannot claim the same child.
  • You must have the child's Social Security number on your return, and the IRS will verify it matches their name and age.

The five requirements a child must meet to be a may have access to dependent

The IRS uses five tests to decide if a child counts as your dependent. All five must be true on the same return.

Relationship: The child must be your biological child, stepchild, foster child, or your sibling (brother or sister). Grandchildren, nieces, nephews, and cousins do not count, even if you support them fully.

Age: The child must be under 17 years old at the end of the tax year (December 31). A child who turns 17 on December 31 does not count. A child who turns 17 on January 1 of the next year does count for that prior year.

Residency: The child must live with you for more than half the tax year — more than 183 days. Temporary absences for school, medical care, or vacation count as time lived with you. Time in jail, prison, or a long-term care facility does not.

Citizenship: The child must be a U.S. citizen, U.S. national, or resident alien. You will need their Social Security number to claim them. If the child does not have a Social Security number, you cannot claim them as a dependent.

Support: You must provide more than half the child's total support for the year — food, housing, clothing, education, medical care, and similar costs. If the child earns income and pays for their own support, or if another person pays more than half, you cannot claim them.

How the Child Tax Credit differs from the dependent exemption

Claiming a child as a dependent and claiming the Child Tax Credit are two separate things. You can do both for the same child, but the rules are different.

The dependent exemption reduces your taxable income. If you claim a child as a dependent, you subtract that amount from your total income before calculating tax. The value depends on your tax bracket.

The Child Tax Credit is worth up to $2,000 per child under 17 and reduces your tax bill directly — dollar for dollar. A $2,000 credit saves you $2,000 in taxes owed. However, the credit phases out if your income is above a certain level. For the 2024 tax year, the phase-out begins at $400,000 for married couples filing jointly and $200,000 for single filers. The exact income limits change each year.

A child can be your dependent but not may have access to for the full credit if your income is too high. A child can also fail the dependent test but still may have access to for the credit if they meet the credit's own requirements. Most children who are your dependents will also may have access to for the credit, but always check both sets of rules.

What happens when parents are divorced or separated

When parents do not live together, only one parent can claim each child as a dependent on their return. The IRS does not allow both parents to claim the same child, even if both provided support.

Usually, the parent with primary custody (the one the child lives with for the majority of the year) claims the child. If custody is split equally, the parent with the higher income typically claims the child, unless the parents have a written agreement that says otherwise.

The non-custodial parent can sometimes claim the child if the custodial parent signs Form 8332, which releases the dependent exemption to the other parent. This form must be attached to the non-custodial parent's return. The custodial parent can still claim the Child Tax Credit even if they release the exemption, depending on the year and the specific language on the form.

If both parents claim the same child, the IRS will reject one return or ask for proof of who should claim the child. This can delay your refund or result in a bill for unpaid taxes.

Claiming foster children and adopted children

Foster children and adopted children count as may have access to children if they meet the same five tests as biological children. They must live with you for more than half the year, be under 17 (or meet other age tests for other dependent types), and be U.S. citizens or resident aliens with a Social Security number.

If you adopted a child during the tax year, they count as your dependent for that year as long as they lived with you for the required time. You do not have to wait until the adoption is final — the child counts once they are placed with you for adoption.

Foster children placed with you by a state or local agency count the same way. You will need their Social Security number. If a foster child does not have a Social Security number, you cannot claim them.

What to do if a child does not have a Social Security number

You cannot claim a child as a dependent without their Social Security number. The IRS will match the number you provide against the child's name and age in the Social Security Administration database.

If your child was born in the United States but does not have a Social Security number, you can request one from the Social Security Administration. You will need the child's birth certificate, proof of citizenship (the birth certificate serves this purpose), and proof of identity. You can explore in person at a local Social Security office or by mail.

If your child was born outside the United States, they need to be a resident alien to count as a dependent. They will need an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number. You can request an ITIN from the IRS using Form W-7.

Claiming adult children and other relatives

Adult children (17 and older) do not count as may have access to children, but they may count as may have access to relatives if they meet a different set of IRS rules. The rules are stricter: the adult must live with you for the entire year, have income below a certain amount, and be a U.S. citizen, national, or resident alien.

Other relatives — grandchildren, nieces, nephews, cousins, aunts, uncles, and in-laws — can also count as may have access to relatives under the same rules. They must live with you for the entire year (not just more than half), have income below the limit, and be U.S. citizens or resident aliens.

The income limit for may have access to relatives changes each year. For 2024, a may have access to relative cannot have more than $5,050 in gross income. This limit is lower than the Child Tax Credit income limits and applies whether or not the person is related to you.

Frequently Asked Questions

Can I claim my grandchild as a dependent?

Only if your grandchild meets the may have access to relative rules, which are stricter than the may have access to child rules. Your grandchild must live with you for the entire year (not just more than half), have income below $5,050, and be a U.S. citizen or resident alien. Grandchildren do not count as may have access to children even if they live with you.

What if my child turns 17 during the tax year?

If your child turns 17 before December 31 of the tax year, they do not count as a may have access to child for that year. They can count as a may have access to relative if they meet those rules instead. If they turn 17 on January 1, they count as a may have access to child for the prior year.

Can I claim my child if they live with their other parent most of the year?

No. The child must live with you for more than half the year. If the other parent has primary custody, only that parent can claim the child unless they sign Form 8332 releasing the exemption to you.

Do I lose the dependent exemption if my child has a job?

Not automatically. Your child can have a job and still be your dependent as long as you provide more than half their support for the year. If your child earns enough to pay for more than half their own support, you cannot claim them.

What if I claim a child and the IRS says the Social Security number is wrong?

The IRS will contact you and ask you to verify the child's name, date of birth, and Social Security number. If the number is incorrect, you will need to file an amended return with the correct number. If the child does not have a Social Security number, you cannot claim them until they do.