You generally can't claim a child as a dependent after they turn 19 (or 24 if a full-time student), but there's no age limit if they are permanently and totally disabled; otherwise, they might still qualify as a "qualifying relative" if they meet income and support tests, such as an adult child living at home with low income.
You generally stop claiming a child as a dependent when they turn 19, unless they are a full-time student under 24 (in which case they can still qualify) or are permanently and totally disabled (no age limit); key factors are age, living with you, and providing more than half their support, with the Child Tax Credit having a stricter "under 17" rule for the main credit amount.
Yes, you can usually claim your 18-year-old as a dependent even if they work, as long as they meet the IRS's "Qualifying Child" tests, primarily that you provide over half their support, they live with you for over half the year, and they are under 19 (or under 24 if a full-time student). Their earned income doesn't disqualify them, but they can't provide more than half of their own support, and they must file their own tax return if their income is high enough, checking the box that they can be claimed as a dependent by someone else.
Claiming dependents: Qualifying child tests and requirements
Under the age of 19 and be younger than you (or your spouse, if filing jointly), or: Be under age 24, be a full-time student, and be younger than you (or your spouse, if filing jointly), or. Be permanently and totally disabled regardless of age.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
The child must be under age 19 at the end of the tax year, or under age 24 at the end of the tax year if a full-time student. (If your unemployed 28-year old still calls your basement "home," don't despair: There's a test for you on the next page.)
Yes, you likely can claim your daughter as a dependent even if she made over $4,000, as long as she qualifies as a Qualifying Child (usually under 24 and a student), because income isn't a strict limit for Qualifying Children, but you must provide over half her support. If she isn't your Qualifying Child (e.g., over 24 and not disabled), she'd need to meet the Qualifying Relative test, which does have a gross income limit (less than $5,050 for 2024, $5,200 for 2025), meaning she'd likely be disqualified.
Your parents can generally stop claiming you as a dependent when you provide more than half your own financial support, even if you're under 24 (if a student) or 19 (if not), or if you don't live with them for more than half the year (with exceptions for school). Key factors are age (under 19 or 24 for students), residency, and crucially, who pays for over half your living expenses (housing, food, tuition, etc.), as student income or loans don't always count against the support test.
For UK Child Benefit, payments generally stop when a child turns 16, but can continue to age 20 if they stay in full-time education or training, requiring notification to HMRC; in the US, Social Security child benefits usually end at 18 (or 19 if a high school student) but can extend for disabled children under 22, while the Child Tax Credit (CTC) generally requires the child to be under 17 at year-end, with variations for full-time students up to 24 for dependents, so it depends on the specific country and benefit.
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.
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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 the eligible dependant is 18 years of age or older and dependent on you because of an impairment in physical or mental functions, you may also be entitled to claim an amount up to a maximum of $8,375 on line 30425.
Claiming a child who does not meet the qualifying child requirements. Filing with an incorrect filing status. Overreporting or underreporting income and expenses. Having more than one person claiming the same child.
Your parents can claim you as a dependent on their taxes after you turn 18 if they support you financially and you meet other IRS requirements for dependent children or relatives.
Generally, a parent can claim their college student children as dependents on their income tax return.
Yes, you can claim your 30-year-old boyfriend as a dependent if he meets specific IRS criteria as a "qualifying relative," meaning he lived with you all year, had gross income below the set threshold (e.g., $5,200 for 2025), and you provided more than half his total support for the year, and he doesn't qualify as someone else's dependent. The key is meeting all the tests, especially the income and support requirements, as age isn't a limiting factor for qualifying relatives.
You lose the Child Tax Credit (CTC) at age 17 because federal tax law specifies the credit applies to children under age 17 at the end of the tax year; once a child turns 17, they "age out" of this specific credit, though they might qualify for the smaller Credit for Other Dependents ($500) or remain a standard dependent for other tax benefits. This age cutoff isn't based on student status or living situation (which allow them to remain dependents), but is a strict IRS rule for the CTC.
The Canada child benefit (CCB) is a tax-free monthly payment for eligible families to help with the cost of raising children under 18 years of age. The CCB may include the child disability benefit and any related provincial and territorial programs.
If your dependent has earned income, can you still claim the Child Tax Credit? The answer is “yes,” but your child must first meet all of the eligibility requirements to be claimed as your qualifying child this tax year. (We referenced them earlier in this post!)
For the federal Child Tax Credit (CTC), the qualifying child must be under age 17 at the end of the tax year (meaning 16 or younger) and meet other criteria like having a Social Security number, being a U.S. citizen/resident, and living with the taxpayer for more than half the year, with the credit amount typically up to $2,200 per child for 2025, notes the IRS, National Conference of State Legislatures, Center on Budget and Policy Priorities, and Tax Policy Center.
To claim an adult as a dependent (a Qualifying Relative), they must meet specific tests, including being your relative or living with you all year, having gross income below a certain limit (e.g., $4,700 for 2024), you providing over half their support, not being a qualifying child of anyone else, not filing a joint return (with exceptions), and being a U.S. citizen/resident/national or resident of Canada/Mexico.