There are a few key factors that determine when a parent can no longer claim their child as a dependent for tax purposes. Generally, a parent can claim their child as a dependent if the child is under age 19 at the end of the tax year, under age 24 and a full-time student, or any age if permanently disabled. However, there are some circumstances where a parent cannot claim their child even if these age requirements are met.
Age requirements for child tax dependency
The main age requirements for claiming a child as a dependent are:
- Under age 19 at the end of the tax year
- Under age 24 at the end of the tax year and a full-time student for at least five months of the year
- Any age if permanently disabled
So for example, if your child turned 19 during the tax year but was 19 at the end of the year on December 31st, you cannot claim them as a dependent. Or if your child turned 24 during the tax year but was 24 on December 31st and not a full-time student for at least five months, you cannot claim them.
These age requirements apply only to the child tax dependency exemption. There are different rules for other tax benefits like the Child Tax Credit and Earned Income Tax Credit.
Other rules for claiming child dependents
In addition to meeting the age requirements, there are other rules that determine when you can and cannot claim a child as a dependent:
- Residency – The child must have lived with you for more than half the year.
- Support – You must have provided more than half the child’s financial support for the year.
- Tax return filing – The child cannot file a joint tax return for the year (unless it is only to get a refund of withheld income tax or estimated tax paid).
- Citizenship – The child must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
If you do not meet these requirements in addition to the age requirements, you cannot claim the child as a dependent.
Exceptions
There are some exceptions where you may not be able to claim a child who otherwise meets the age, residency, support and other requirements for dependency. These include:
- Earned income – If your child provided more than half their own support from earned income (like from a job), you cannot claim them as a dependent regardless of their age.
- Joint return – If your child files a joint return (not just to get a refund), you cannot claim them.
- Noncitizen child – If your child does not meet the citizenship requirements, you may not be able to claim them.
- Multiple support agreements – If no one provides over half of the child’s support, the person providing the most support can claim them under a “multiple support agreement”.
- Divorce or separation – There are special rules for claiming children of divorced or separated parents.
So even if your child is under 24 and a full-time student, you may not be able to claim them as a dependent due to these exceptions.
Example age scenarios
Here are some examples to illustrate when you can and cannot claim a child based on their age:
| Scenario | Can you claim child as dependent? |
|---|---|
| Your child turned 19 on December 2nd of the tax year | Yes, child was under 19 at end of tax year |
| Your child turned 19 on January 2nd of the tax year | No, child was 19 at end of tax year |
| Your child turned 24 on December 2nd and was a full-time student | Yes, child was under 24 and a student at end of year |
| Your child turned 24 on January 2nd and was a full-time student | No, child was 24 at end of year |
These examples assume the child meets all other dependency requirements. As you can see, the specific date the child reaches ages 19 or 24 is crucial in determining if they still qualify based on age.
Planning for when child dependency ends
As a parent, you typically get used to being able to claim your child as a dependent for tax purposes. But this benefit does not last forever. Here are some tips for planning ahead:
- Know the age limits for the child tax credit vs. dependency. They are not always the same.
- If your child will reach age 19 or 24 soon, plan for losing the dependency in next year’s taxes.
- Make sure you are aware of any educational or medical expenses you may be able to deduct that you won’t be able to claim through your child’s dependency.
- Look into other tax benefits you may qualify for, like the Earned Income Tax Credit, once you can no longer claim your child.
- If your child attends college, be aware of the tax benefits you can claim from educational expenses and financial aid.
With some awareness and preparation, you can ensure you continue maximizing tax benefits even after your child ages out of dependency status.
Conclusion
In most cases, you can claim your child as a dependent for tax purposes if they are under 19 at the end of the tax year or under 24 and a full-time student for at least five months. However, there are important exceptions such as if the child provides over half their own support or files a joint return. Be aware of the detailed age requirements as well as other rules that can impact your ability to claim your child. With some tax planning, you can make the transition smoothly when your child reaches the age where you can no longer claim them as a dependent.