Eighth commandment: Thou shalt beware that not all dependents are created equal!

Updated Jan 2019

There are many different types of dependents.  Not all are equally valuable.


Qualifying Child dependent under age 17 who lived with the taxpayer is usually the best kind of dependent to have.  This type of dependent can qualify the taxpayer for the following tax benefits:

• Child Tax Credit of $2,000 (of which up to $1,400 may be refundable)
• Qualifying Child for REFUNDABLE Earned Income Credit 
• Qualifying Person for HoH filing status
• Daycare expenses may qualify for Child & Dependent Care credit (if under 13 or disabled)
• Medical expenses will be deductible if taxpayer itemizes

Qualifying Child dependent over 17 but under 19 (or QC under 24 & ¨full-time¨ student or QC any age if disabled) who lived with the taxpayer is also a very good kind of dependent to have.

• Credit for other dependents of $500
• Qualifying Child for REFUNDABLE Earned Income Credit 
• Qualifying Person for HoH filing status
• Daycare expenses may qualify for Child & Dependent Care credit (if disabled)
• Qualified higher education expenses eligible for education credits (AOC or LLC)
• Medical expenses will be deductible if taxpayer itemizes

Qualifying Relative dependent who is closely related to the taxpayer AND lived in the taxpayer´s household qualifies the taxpayer for the following tax benefits.   (See page B-7 of Pub 4012 for definition of closely related.)

• Credit for other dependents of $500
• Qualifying Person for HoH filing status
• Daycare expenses may qualify for Child & Dependent Care credit (if under 13 or disabled)
• Qualified higher education expenses eligible for education credits (AOC or LLC)
• Medical expenses will be deductible if taxpayer itemizes

Other Qualifying Relative dependents can qualify the taxpayer for the following tax benefits.

• Credit for other dependents of $500
• Daycare expenses may qualify for Child & Dependent Care credit (if under 13 or disabled)
• Qualified higher education expenses eligible for education credits (AOC or LLC)
• Medical expenses will be deductible if taxpayer itemizes