Short answer: you typically stop claiming your child as a dependent when they no longer meet the IRS dependency tests, which commonly happens when the child turns 19 (or 24 if a full-time student), becomes financially independent, or is married or otherwise not a qualifying child or relative anymore. If your child still qualifies as a dependent under the IRS rules, you may continue claiming them. Because rules can vary with life circumstances (student status, income, disability, joint tax returns, residency, and foreign employment), it’s best to check the specific IRS criteria or consult a tax professional for your situation. Key points to consider
- Qualifying child tests: relationship, age, residence, and support requirements. Typically, you can claim a child as a dependent if they are your son/daughter (or certain relatives), under age limits (19, or 24 if a full-time student), and you provide more than half of their support. They must not file a joint return that would disqualify them, unless certain exceptions apply. These criteria determine if you may claim them as a dependent for the year.
- Age and student status: nonstudents under 19 (or under 24 if a full-time student) are usually eligible as dependents; once they exceed these ages and do not meet other tests, dependency may end. If they are a student, you can often continue claiming until age 24.
- Special cases: if the child is permanently disabled, you may continue to claim them indefinitely. Marriage, income levels, or filing status can also affect eligibility. If the child marries, they may no longer be your dependent in many cases.
- Other paths: even if not a qualifying child, the child may be a qualifying relative if you meet the support and income tests, which can allow continued dependent status under different criteria.
Recommended next steps
- Review the IRS “Dependents” guidance for qualifying child vs. qualifying relative tests, and compare with your child’s current situation (age, student status, income, support provided, marital status, residency).
- If in doubt, use a tax professional or reputable tax preparation resources to confirm whether you can still claim your child this year, especially if abroad or if life circumstances have changed.
If you’d like, share your child’s current status (age, student status, whether they provide more than half of their own support, marital status, residency) and I can give a more tailored assessment based on the IRS rules.
