What is the definition of a dependent?

There are two classes of people who you can declare as a dependent on your Federal Tax Return: Qualifying Children and Qualifying Relatives. Since we are talking about your biological child, he/she would fall under the category of Qualifying Children. In order to claim the minor child, he/she must have resided with you for more than half the year. If the child lived with the other parent for more than half the year, you can still claim the child as a dependant, as long as the other parent waives his/her right to claim that child. The other parent can complete this waiver by executing an IRS Form 8332 waiver. If the child is not a minor, there are some additional criteria: The person must not have provided more than half of his or her own support during the year. The person must be under the age of 19, or under the age of 24 and be a full-time student for at least five months out of the year. In the alternative, the person can be claimed as a dependent at any age if he/she is permanently disabled.