What is the Age Limit for Claiming My Child as a Dependent?

To meet the qualifying child test your child must be under the age of 19 as of the end of the calendar year or under the age of 24 as of the end of the calendar year and a student. 

NOVW2BLOG1There are two tests for determining if your child meets the requirement of a dependent called the qualifying child test and the qualifying relative test.

Qualifying Child Test

To meet the qualifying child test your child must be under the age of 19 as of the end of the calendar year or under the age of 24 as of the end of the calendar year and a student. 

Qualifying Relative Test

To claim someone as your dependent under the qualifying relative test they must meet the dependent taxpayer test, the citizen or resident test, and the joint return test. 


To break this down a bit more, qualifying relatives must have lived with the taxpayer in their household for the entire year, and the taxpayer must have provided more than 50% of the person’s support during the tax year. Examples of qualifying relatives could be a parent, grandparent, stepchild, adopted or foster child, sibling or step-sibling, in-law or other descendent or blood relation living full time with the taxpayer. If anyone else can claim this dependent as a qualifying child, they cannot be claimed as a qualifying relative. Qualifying relatives must make less than $4300 per year, and be US citizens, US residents aliens, or a resident of Canada or Mexico.


Lastly, if a child is declared “permanently and totally disabled” (or who meets the qualifying relative test stated above) there is no age limit on claiming them as a dependent.

The experts at Peter Witts CPA PC are happy to answer all your tax related questions. Unlock valuable tax deductions and optimize your savings today.

Kristin-w-background-2

I’m Kristin, the PWCPA PC Customer Success Specialist. For more information about this topic, or any other, you can always reach me through our customer ticketing system.