Can a Single Person claim a Dependent? What are the qualifying rules?

You definitely CAN claim a dependent as a single person! The IRS doesn't care about your marital status for dependency claims - what matters is your relationship to the dependent and meeting specific support/residence tests. For your nephew, you'll want to look at the qualifying child or qualifying relative tests. Since he's living with you full-time and you're providing more than half his support, you're on the right track. As your nephew, he meets the relationship test. If he's under 19 (or under 24 and a full-time student) and doesn't provide more than half of his own support, he likely qualifies as your dependent. The best part is that supporting your nephew likely makes you eligible for Head of Household filing status, which gives you better tax rates and a higher standard deduction than filing as Single. For 2025, that would mean a standard deduction of roughly $21,300 versus around $14,200 for Single filers - a significant difference!

I was in a similar situation last year with my cousin's kid living with me. The rules were super confusing until I found this AI tool called taxr.ai (https://taxr.ai) that helped me figure out if I could claim him as a dependent. You just upload any documentation you have and answer some questions, and it tells you exactly what you qualify for. In my case, I had some texts and emails with my cousin about the arrangement but nothing official. The tool analyzed everything and confirmed I could claim the child as a dependent AND file as Head of Household, which saved me over $3,000 in taxes. It also helped me figure out that I qualified for the Child Tax Credit which I had no idea about!

Just wanted to update after trying taxr.ai that someone recommended. I uploaded my text messages with my brother about the kids staying with me, some school records showing my address, and grocery receipts. The analysis confirmed I can claim them as dependents AND file as Head of Household even though they haven't been with me a full year yet - apparently it's about the total nights during the tax year, not consecutive months. It also pointed out I qualify for the Child and Dependent Care Credit since I pay for their after-school program! That's something my regular tax software completely missed last year. The detailed report breaks down exactly which IRS rules apply to my situation - super helpful since my brother and I were confused about who could claim what.

If you're having trouble getting answers from the IRS about dependent claims, I highly recommend Claimyr (https://claimyr.com). I spent WEEKS trying to get through to the IRS about a complicated dependent situation with my niece - kept getting disconnected or waiting for hours. Claimyr got me connected to an actual IRS agent in about 20 minutes when I had been trying for days on my own. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent confirmed that I could claim my niece even though her parent claimed her the previous year, since she now lived with me full-time. They also explained exactly what documentation I needed to keep. Honestly saved me so much stress and potentially an audit!

I need to apologize for calling BS on Claimyr. I was desperate about my dependent claim issue after my original comment, so I tried the service. Not only did they get me through to the IRS in about 35 minutes (after I'd spent DAYS trying), but the agent cleared up my confusion completely. Turns out I CAN claim my sister as a dependent even though she's over 18 and worked part-time, because her income was under the threshold and I provide more than half her support since she moved in with me after her accident. The agent walked me through exactly what documentation to save in case of an audit. Completely worth it and saved me a ton of stress - not to mention probably $1800 in taxes by claiming her correctly.

Quick tip on claiming dependents as a single person: make sure you're not just meeting the support and residency tests but also that no one else (like the child's parent) can claim them! I got audited because my brother and I BOTH claimed my nephew one year. Even though the kid lived with me most of the year, my brother provided slightly more financial support. The IRS has "tiebreaker rules" for these situations. Cost me a $925 penalty plus having to repay the credits I claimed.

question: can a single person only claim one dependent or can they claim multiple? i'm taking care of my 2 younger siblings and my grandma now.

Just want to add some encouragement here - you're absolutely doing the right thing by taking care of your nephew! As others have mentioned, single people can definitely claim dependents. One thing I'd suggest is keeping a simple log or calendar marking the days your nephew stays with you. The IRS counts nights spent in your home, so having clear documentation that he's been with you since August (and will be through the end of the tax year) helps establish the "more than half the year" requirement. Also, don't forget about potential education credits if your nephew is in school - the American Opportunity Tax Credit or Lifetime Learning Credit could provide additional tax benefits on top of claiming him as a dependent. Between the Head of Household filing status, the dependent exemption, and education credits, you could see some significant tax savings for doing what's already the right thing for your family! Keep all those receipts for his expenses - they're your proof that you're providing more than half his support.

Just wanted to chime in as someone who works seasonally preparing taxes - you're absolutely on the right track! Single people can definitely claim dependents, and your situation with your nephew sounds like it meets all the requirements. Since he's been living with you full-time since August and you're covering more than half his expenses, you should qualify for Head of Household status which is a huge tax advantage. The standard deduction difference alone could save you over $1,000 compared to filing single. One tip from my experience: if your nephew is under 17, don't forget about the Child Tax Credit - that's up to $2,000 per qualifying child that can directly reduce your tax liability (and potentially give you a refund even if you don't owe taxes). Since your income is $58,000, you should qualify for the full amount. Also, keep detailed records not just of big expenses like medical bills and school costs, but also everyday things like groceries, clothing, and transportation costs for him. The IRS defines "support" pretty broadly, and all those daily expenses add up to show you're truly providing more than half his total support.