Viewed 515 Times 0 Comments

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
Was this answer helpful ? Yes / No