Who is eligible to claim a dependent on their tax return?

The eligibility to claim a dependent on a tax return is primarily based on two criteria: providing more than half of the dependent's financial support and having a qualifying relationship with the dependent. This means that for a taxpayer to successfully claim someone as a dependent, they must have significantly contributed to the dependent's living costs, thereby establishing a level of financial responsibility, and also must have a specified relationship with the dependent that meets IRS guidelines. Qualifying relationships can include being a child, stepchild, foster child, sibling, or in some cases, other relatives or household members.

In contrast, simply proving a relationship to the dependent, as suggested by another option, is insufficient without demonstrating financial support. Likewise, while only parents and individuals related to them through marriage may have certain claims under specific circumstances, these options do not capture the broader eligibility criteria established by the IRS. Therefore, understanding the specific support and relationship requirements is key to determining who can legally claim a dependent on their tax return.