When taxpayers file their taxes, they should know who among their family can be claimed as dependents in order to claim extra benefits they otherwise could not.

The Internal Revenue Service defines a dependent as a qualifying child or a qualifying relative of the taxpayer, such as a stepchild, sibling, or parent. A dependent is also known as someone who relied on a filing taxpayer financially in the tax year, according to CNET.

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While a taxpayer's spouse cannot be claimed as a dependent, a taxpayer's boyfriend, girlfriend, or anyone else can be claimed as a qualifying relative if the person in question passes four tests. These four tests are the person not being a qualifying child, a person either living with the taxpayer all year as a member of their household or being related to the taxpayer, the person's gross income being less than $4,400 for the 2022 tax year, and the person receiving more than half of their support for the year from the taxpayer, according to Publication 503 from the IRS.

When claiming dependents, there are several tax deductions and credits, such as the Earned Income Tax Credit. This credit is available for taxpayers whose adjusted gross income is under a certain threshold, which varies depending on how the filer files their taxes.

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To claim a dependent, a taxpayer can do so on either their Form 1040 or their Form 1040-SR. The taxpayer can simply enter the dependent's Social Security number along with all other information needed.

President Joe Biden has suggested in his 2024 budget proposal to increase the child tax credit, restoring it to the amount recipients received in 2021. The proposal by Biden would expand the credit from $2,000 per child to $3,000 per child for children 6 years old and older and to $3,600 for children under 6, according to a fact sheet from the White House released Thursday.