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.
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.
Qualifying child
Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled. Residency: Live with you for more than half the year, with some exceptions. Support: Get more than half their financial support from you.
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.
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.
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.
You can claim a child who works as a dependent if they still meet the requirements to be a qualifying child – including the age, relationship, residency, and support tests.
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.
You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States. To be a qualifying child for the 2024 tax year, your dependent generally must: Be under 17 at the end of the tax year.
If your gross income was $5,050 or more, you usually can't be claimed as a dependent unless you are a qualifying child. For details, see Dependents.
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.
Dependant is a noun that refers to a person. Dependent is an adjective that describes anything that is contingent, reliant, or determined by something or someone else. The main difference is that a dependant is a person, whereas dependent is an adjective describing a status.
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.
You can claim certain adults as your dependents on your tax return, but it's subject to a lot of rules. The adult must live with you and receive more than half of their support from you, and they also can't earn more than a certain amount of money.
Answer: An unmarried dependent student must file a tax return if his or her earned or unearned income exceeds certain limits. To find these limits, refer to "Dependents" under "Who Must File" in Publication 501, Dependents, Standard Deduction and Filing Information.
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.
Here's more information to help taxpayers determine whether they're eligible to claim the Credit for Other Dependents on their 2022 tax return. The maximum credit amount is $500 for each dependent who meets certain conditions.
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.
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.
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.
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.
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.