You can claim your child as a dependent on your tax return generally under these conditions related to age:
- Your child must be younger than you (or your spouse if filing jointly) and either:
- Under age 19 at the end of the tax year, or
- Under age 24 if a full-time student for at least five months of the year.
- There is no age limit if your child is permanently and totally disabled.
These age limits apply if your child meets other qualifying tests such as residency, support, citizenship, and not filing a joint return
. If your child no longer meets the qualifying child criteria (for example, over age 24 and not disabled), you may still claim them as a qualifying relative if they meet income and support tests, including that you provide more than half of their support and they earn below a certain threshold
. In summary:
- Under 19 (or under 24 if full-time student) and younger than you: can claim as qualifying child.
- No age limit if permanently disabled.
- Over these ages, may claim as qualifying relative if support and income tests are met.
Additionally, if parents are divorced, typically the custodial parent (where the child lives more than half the year) claims the child, unless a signed release form allows the noncustodial parent to claim the child
. This means you can generally claim your child as a dependent until they turn 19, or 24 if a full-time student, or indefinitely if disabled, subject to other IRS dependency rules.
