A person can't be claimed as a dependent on more than one tax return, with rare exceptions. A dependent can't claim a dependent on their own tax return. You can't claim your spouse as a dependent if you file jointly. A dependent must be a qualifying child or qualifying relative.
The child must have lived with you for more than half of the year.2 3. The person's gross income for the year must be less than $4,300.3 Gross income means all income the person received in the form of money, goods, property and services, that isn't exempt from tax.
Age requirement: Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
Yes, your mother can claim you as a dependent and you can still file your taxes. You will claim your own income with 0 dependents. It will ask you if somebody else can claim you.
No. You can't claim yourself as a dependent on taxes. Tax dependency is applicable to your qualifying dependent children and relatives only.
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.
If someone has incorrectly claimed you, it may cause your return to be rejected. You will be unable to electronically file since the IRS system will require you to indicate you can be claimed. You will need to print, sign, and mail your return to the IRS for processing.
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.
A qualifying child can earn an unlimited amount of money and still be claimed as a dependent, so long as the child doesn't also provide more than half of their own support.
What's the penalty for filing as head of household while married? There's no tax penalty for filing as head of household while you're married. But you could be subject to a failure-to-pay penalty of any amount that results from using the other filing status.
Your adult children might also qualify as your dependent if you continue to support them—they're just no longer your “qualifying children” if they're 19 or older, or age 24 or older if they're students. They become “qualifying relatives" instead.
Here's the short answer: The Internal Revenue Service (IRS) will usually let you claim your child if they work or earn an income, no matter the dependent's income source, if certain requirements are met.
Changes to Certain Benefits
The five dependency tests – relationship, gross income, support, joint return and citizenship/residency – continue to apply to a qualifying relative. A child who is not a qualifying child might still be a dependent as a qualifying relative.
Some examples of dependents include a child, stepchild, brother, sister, or parent. Individuals who qualify to be claimed as a dependent may be required to file a tax return if they meet the filing requirements.
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.
If you found out someone else claimed your dependent on their taxes, your dependent might be the victim of identity theft. If this is the case, don't panic. There are steps you can take to correct the situation, including filing a paper return and documenting your case for the IRS.
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.
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.
If it's more than $11,000, your student will need to file their own tax return. If your student is employed, you should not claim their earned income on your return. If your student files their own tax return, you can still claim them as a dependent, but you shouldn't claim their income on your return.
Answer: No, because your child would not meet the age test, which says your “qualifying child” must be under age 19 or 24 if a full-time student for at least 5 months out of the year. To be considered a “qualifying relative”, his income must be less than $5,050 in 2024 ($4,700 in 2023).
The simple answer: yes. Generally speaking, if your SSI-collecting dependent meets all other regulations required, you can legally claim them. That said, you must account for these benefits when considering their living expenses.
For 2024 (taxes filed in 2025), the child tax credit is worth up to $2,000 per qualifying dependent child.