Taxpayers can claim an unlimited number of dependents on their tax returns as long as the dependents meet certain qualifications. Dependents must be citizens or residents of the United States, the taxpayer must be the only person claiming them, and the dependent must not be filing a joint return.
To qualify as an exemption, a child they must be related to the taxpayer, and they must be under the age of 19; however, if a child is permanently or totally disabled, there is no age limit. Although there are exceptions, the child must live with the taxpayer for more than half the year, and the taxpayer must financially support the child. In order for a taxpayer to claim a relative, the relative must live with the taxpayer and must not make than $3,950. The taxpayer must provide more than half of the relative's financial support each year.