• Learn the rules for claiming dependents on your taxes.tax forms image by Chad McDermott from Fotolia.com
  
  When you are filing your taxes, you can receive an exemption for people you claim as dependents. However, there are requirements that a person must meet in order to be claimed as a dependent on a tax return. Review these requirements carefully, to avoid problems with the Internal Revenue Service.
  
  

Qualifying Child/Relative

• You can claim an individual as a dependent if he is either a qualifying child or a qualifying relative. If you claim a person as a qualifying child, then another person cannot claim that same child as a qualifying relative. This means divorced parents cannot both claim a child as their dependent.
  
  

Residence and Support Requirements

• When you claim someone as a dependent under the qualifying child rules, he must live with you for more than half the year. When you claim someone as a dependent under the qualifying relative rules, you must pay more than half the person's total support.
  
  

Additional Requirements

• A qualifying child must meet the following requirements: He is your child, stepchild, foster child or grandchild. He must be under the age of 19 at the end of the year; under the age of 24 and have been a full-time student for at least five months of the year; or be permanently disabled. He cannot provide more than half of his support during the year.
  
  A qualifying relative must meet the following requirements: She is not a qualifying child of another taxpayer; she earns less than $3,650 dollars a year; she is related to you; she is a citizen of the United States, Canada or Mexico; and she has not filed a joint return with her spouse.