Not just kids! A dependent can be a qualifying child or a qualifying relative. Children must live with you, be under age 19 (or 24 if a student), and not provide over half their own support. Relatives—like parents or siblings—don’t need to live with you, but must earn less than the annual threshold and rely on you for support. Even non-relatives may qualify if they live with you all year. Claiming dependents can unlock credits like the Child Tax Credit or Earned Income Credit. Always check IRS guidelines or consult a pro to avoid costly mistakes.