Questions on Dependents & Exemptions – Age Limits

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Michael Lodge   by Michael Lodge

Question:  Is there an age limit on claiming my child as a dependent?

This is a question asked us by so many clients each year.  What is the age limit – can I still claim 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 qng relative test.

In addition to meeting the qualifyin child or qualifying relative test, you may claim a dependency exemption for your child as long as all of the following tests are met:

1.  Dependent taxpayer test
2.  Citizen or resident test, and
3.  Joint return test

If you have any further questions send us an email at:  tax@icontaxgroup.com