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The Dependent Trail

Walk the dependents flowchart from the Form 1040 instructions one square at a time. Answer as you go, and see whether this person is your dependent, and whether they bring the child tax credit or the credit for other dependents.

Tax year 2025
Walk it question by question Fill in the facts instead

Your trail

  1. No moves yet.

Source: Instructions for Form 1040 and 1040-SR, tax year 2025, Steps 1 through 5 under “Who Qualifies as Your Dependent,” pages 17 to 19. Dashed squares are conditions that must all be true. A small × marks a square where one of the answers ends the run.
This is an educational walkthrough of a published IRS flowchart, not tax advice, and it does not resolve the exceptions the instructions defer to Pub. 501 for. Nothing you answer is sent anywhere or stored.

Walk it question by question Fill in the facts instead

Same chart, as a worksheet

Enter the facts once and the answer falls out. This runs the exact same squares as the trail above, it just works out each answer from what you typed instead of asking you. Age drives the under 19, under 24, and under 17 tests, so you enter it once. Every yes/no starts unanswered, so nothing is assumed on your behalf, and the one field standing between you and a result is always highlighted.

The person you want to claim
Drives the under 17, under 19, and under 24 tests.
More than half the year means 7 or more.
Only bites on the qualifying relative route, where the ceiling is $5,200.
Were they a full-time student for at least 5 months of 2025?
Were they permanently and totally disabled?If yes, the age test is met at any age.
Did they provide over half of their own support?
Did you provide over half of their support?
Are they a qualifying child of another taxpayer?
Did they live with you all year as a member of your household?Asked because they are not related to you.
Their status
Are they married?
Do they file a joint return for 2025?
Is that joint return only to claim a refund of withheld or estimated tax?Asked because they file a joint return.
You, the taxpayer
A qualifying child has to be younger than you.
Do you file a joint return for 2025?
Can someone else claim you as a dependent?Answer No if that person is not required to file and is not filing, or is filing only for a refund.

How it got there

  1. Fill in the fields to see the path.

Both sections run the same chart, so they cannot disagree. The worksheet only reaches squares your answers actually lead to, which is why some fields never come into play.
This is an educational walkthrough of a published IRS flowchart, not tax advice, and it does not resolve the exceptions the instructions defer to Pub. 501 for. Nothing you enter is sent anywhere or stored.