University of Colorado Medicine
Benefits

Definition of a Federal Tax Dependent

An individual is a taxpayer’s “dependent” for federal income tax purposes—that is, a federal tax dependent—if he or she meets one of the definitions below:

1) A “qualifying child” is an individual: (a) who is a child (including an adopted child or an eligible foster child—i.e., one who is placed with the employee by an authorized placement agency or by judgment, decree, or other order of court), stepchild, sibling, or step-sibling (or descendant of any of these); and (b) who has the same principal place of residence as the taxpayer for more than one-half of the calendar year; and (c) who (other than in the case of total disability) has not
yet attained age 19 by the end of the calendar year (age 24 if a full-time student for at least five months); and (d) who receives more than one-half of his or her support from you.

2) A “qualifying relative” is an individual: (a) who is not your qualifying child or the qualifying child of any other taxpayer; (b) who is related to you, or who is not related to you but has the same principal place of residence as you for more than one-half of the calendar year and is a member of your household; and (c) who receives more than one-half of his or her support from you.