Question

What is the age limit for claiming dependents on taxes and is there an income requirement for dependents?

Answer

Under the qualifying child test, the child must be one of these:

  • Under age 19
  • Under age 24 and a full-time student
  • Permanently and totally disabled

There’s no limitation on the child’s income under the qualifying child test. However, the child can’t provide more than half of his or her own support. To be a qualifying child, the child must not file a joint return unless he or she is only filing to claim a refund of withheld taxes. Also, there would be no tax liability for either the child or their spouse if filing separate returns.

Under the qualifying relative test, there’s no age requirement. However, the child’s gross income must be less than $4,200 for the year. You must also provide more than half of the dependent’s total support.

The child must also meet all of the other requirements.

Related Topics

Related Resources

What Are Unreimbursed Partnership Expenses?

Did you pay partnership expenses out of your own pocket? Find out if it’s possible to claim a deduction on unreimbursed partnership expenses.

Mileage Reimbursement With A Depreciation Credit

Can you claim a depreciation credit if you have been given a mileage reimbursement? Learn more from the tax experts at H&R Block.

Deduct Legal Fees Related To Divorce

Is it possible to deduct legal fees related to divorce proceedings? Learn more from the tax experts at H&R Block.

How To Deduct Education Expenses

Need to know how to deduct job-related education expenses from your taxes? Learn about allowable education expenses and get tax answers at H&R Block.