CHAPTER 21Dependents
Although the deduction for personal exemptions has been suspended for 2018 through 2025, the definition of a dependent is still important for purposes of claiming the child tax credit (25.1), the credit for other dependents (25.4), claiming medical expenses of a dependent (17.6), and qualifying for head of household status (1.12).
To treat someone as your dependent, that person must be your qualifying child or qualifying relative, as explained in this chapter.
21.1 No Exemption Deductions Are Allowed
You cannot claim exemptions for yourself, your spouse (on a joint return), or your dependents. The Tax Cuts and Jobs Act suspended the deduction for exemptions for 2018 through 2025.
Definition of dependent still important. Although you can no longer deduct exemptions for your dependents, being able to treat someone as your dependent is still important for purposes of qualifying for several tax benefits, such as the child tax credit (25.2), the credit for other dependents (25.4), the child and dependent care credit (25.5), the earned income credit (25.7), and eligibility to file as a head of household (1.12) or qualifying widow/widower ...
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