Dependents & Exemptions
Question: Is there an age limit on claiming my child as a dependent?
To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.
- To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old, or any age if permanently and totally disabled.
- There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.
In addition to meeting the qualifying child or qualifying relative test, you may claim a dependency exemption for your child as long as all of the following tests are met:
- Dependent taxpayer test
- Citizen or resident test, and
- Joint return test
- Who Can I Claim as a Dependent?
- Publication 501, Exemptions, Standard Deduction, and Filing Information
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions