Dependents & Exemptions – Age Limits

Michael Lodge

by Michael Lodge

Every year when it is tax season people always ask a question – up to what age can I claim my child?

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

Answer:

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:

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

If you have tax questions send them to:  tax@icontaxgroup.com or call 877.778.1770