2. The child must be: (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full- time student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.
AGE: The child must be younger than you (or your spouse if filing jointly), AND at the end of the tax year, your child must have been under age 19 (or under 24 if a full-time student). There is no age limit if your child is permanently and totally disabled.
Yes, a child under age 19 or a full time student under age 24 can still be claimed as a dependent regardless of the amount of income she has.
Once your child reaches the age of 18, they are considered an adult in the eyes of the IRS. However, if they are still a full-time student, you can continue to claim them as a dependent until they turn 24. Once they are no longer a full-time student, you must stop claiming them.
For qualifying dependents who are not a qualifying child (called “qualifying relatives” in tax law), the person's gross income for the 2023 tax year must be below $4,700 (for 2023). For qualifying relatives, they must get more than half of their financial support from you.
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.
Can I claim my child as a dependent if they file a tax return? Your child can still qualify as a dependent if they file their own taxes. They will need to indicate that someone else claims them as a dependent on their return.
The maximum credit amount is $500 for each dependent who meets certain conditions. This credit can be claimed for: Dependents of any age, including those who are age 18 or older. Dependents who have Social Security numbers or Individual Taxpayer Identification numbers.
Even if someone else, like a parent, claims you on their own tax return, you may still be required to file your own return.
Make sure your dependent meets the IRS requirements. Generally, the IRS requires that the child is under the age of 19 (or under 24 if a full-time student), lives with you for more than half the year, and does not provide more than half of their own financial support.
You must provide more than 50% of their financial support.
You may be able to claim your significant other as a dependent on your taxes if you pay for over 50% of their basic living expenses. Living expenses may include housing, groceries, education, medical expenses, and more.
A person cannot be claimed as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year. (There is an exception for certain adopted children.) A dependent must be either a qualifying child or qualifying relative.
Cons of Claiming a College Student as a Dependent
If your child has earned income and you claim them as a dependent, they lose the opportunity to claim their own personal exemption (when applicable in future years) and certain tax credits that could be more advantageous for them.
But did you know you can claim adult dependents as well? In general, an adult that you can claim as a dependent on your tax return is either a full-time student under the age of 24, a person who is permanently and totally disabled, or a parent that you support and/or care for.
Claiming you as a dependent is an attractive option for your parents because it can reduce their tax liability. If your parents continue to claim you as a dependent after you turn 18, they may be able to take advantage of tax breaks like: The credit for other dependents. A potentially higher earned income tax credit.
Good Reasons
If your income disqualifies you from claiming these credits, your child's income probably doesn't disqualify him or her. Therefore, your child may be able to report payment of education expenses for tax purposes and then claim one of the credits – but only if you don't claim him or her as a dependent.
Can they claim an exemption for me as a dependent or qualifying child on their tax return? Share: It's possible, but once you're over age 24, you can no longer be claimed as a qualifying child. The only exception to this is if you're permanently and totally disabled.
Not a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” Gross Income: The dependent being claimed earns less than $5,050 in 2024 ($4,700 in 2023). Total Support: You provide more than half of the total support for the year.
Once you're over 24, you're generally considered independent for tax purposes, though exceptions exist for those with disabilities who need care beyond age 24.
You can be claimed as a dependent and still need to file your own tax return. Your filing requirement depends on your income, marital status and other criteria. Find details on filing requirements for dependents.
They are your biological child, stepchild, adopted child, eligible foster child, sibling or half-sibling, stepsibling, or an offspring of any of these. They haven't already been claimed for the Child Tax Credit or Credit for Other Dependents, either by you or by anyone else.
The qualifying relative must live in the household during the tax year or be related to the taxpayer as a child, sibling, parent, grandparent, niece or nephew, aunt or uncle, certain in-law, or step-relative.