Qualifying Dependents

Qualifying dependents are those you were allowed to claim for a tax credit on federal form 1040 or 1040-SR in column (4) of the “Dependents” section (IRC §24).

In the year of a qualifying dependent’s birth, you may claim an additional dependent. To do this, count the dependent on both line 2a and line 2c.

2a. Enter on line 2a the number of qualifying dependents age 16 or younger on Dec. 31, 2023.

2b. Enter on line 2b the number of other persons not included in 2a for whom you were able to claim a dependent tax credit. You may not claim yourself or your spouse as other dependents.

2c. Enter on line 2c the number of dependents included on line 2a who were born in 2023.

2d. Add lines 2a, 2b and 2c.