Definition
A dependent is a qualifying person whose relationship to you and financial situation entitle you to tax benefits — primarily the Child Tax Credit or the Credit for Other Dependents. Dependents fall into two categories: qualifying children and qualifying relatives.
A qualifying child must be under a certain age, related to you, live with you for more than half the year, and not provide more than half their own support. A qualifying relative must meet relationship and income requirements — they can be any age, but their gross income must typically be below the personal exemption amount.
On the W-4, qualifying children under 17 are worth $2,200 each (Step 3), and other dependents are worth $500 each.
How this affects your W-4
Every dependent you're entitled to claim in Step 3 directly reduces your annual withholding. Children under 17 reduce withholding by $2,200 each; other qualifying dependents (college-age children, elderly parents you support) reduce it by $500 each.
Only one person in a household should claim dependents in Step 3 — if both spouses enter the same dependents on separate W-4s, the household will under-withhold.
See how dependent affects your withholding
Use the free W-4 calculator to calculate your exact withholding with your specific situation.
Open the W-4 Calculator →Related terms
Child Tax Credit
A $2,200 tax credit per qualifying child under 17 — claimed in W-4 Step 3 to reduce withholding.
Head of Household
A favorable filing status for unmarried taxpayers who pay more than half the household costs for a qualifying person.
W-4 Form
The IRS form employees submit to their employer to control how much federal tax is withheld.