You can claim an unlimited number of dependents on your tax return, provided each dependent meets the IRS requirements for either a qualifying child or a qualifying relative
Key points about claiming dependents:
- Each dependent must be a U.S. citizen, resident alien, U.S. national, or a resident of Canada or Mexico
- A dependent must either be a qualifying child or a qualifying relative:
- Qualifying child must meet tests related to relationship, age (under 19, or under 24 if a full-time student), residency (living with you more than half the year), support (you provide more than half their support), and filing status
* **Qualifying relative** must not be a qualifying child of anyone else, must live with you all year or be a close relative, have gross income below a certain threshold ($5,050 for 2024, $5,200 for 2025), and you must provide more than half their support
- You cannot claim your spouse as a dependent if filing jointly
- A person cannot be claimed as a dependent by more than one taxpayer except in rare tie-breaker situations
- Dependents cannot claim others as dependents on their own tax returns
Additional notes:
- While there is no limit on the number of dependents you can claim, some tax credits like the Earned Income Tax Credit have limits on the number of qualifying children that count for the credit (usually up to three)
- The dependent exemption amount for 2025 is $5,200 per dependent, reducing your taxable income accordingly
In summary, you can claim as many dependents as you support and who meet IRS criteria, with no explicit maximum number set by the IRS
