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Who Can I Claim?

You are allowed to claim one exemption for yourself, your spouse, and each dependent.
To claim someone as a dependent, they must meet the following requirements for either a qualifying child or a qualifying relative. 

Qualifying Child

Relationship - The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

Age - The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.

Residency - The child must have lived with you for more than half of the year

Support - The child must not have provided more than half of his or her own support for the year.

Joint return - The child must not be filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid).

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Qualifying Relative

Not a qualifying child - The person can’t be your qualifying child or the qualifying child of any other taxpayer.

Member of household or relationship - The person must live with you all year as a member of your household.  The only exemption to this rule is a parent.

Gross income - The person's gross income for the year must be less than $4,050

Support test - You must provide more than half of the person's total support for the year.

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