Dependent Eligibility Definitions 2025

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The child must be: (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full- time student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.
Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled. Residency: Live with you for more than half the year, with some exceptions. Support: Get more than half their financial support from you.
Qualifying Child -- The dependent must be under 19 years old (or under 24 if a full-time student) and must not provide more than half of their own support. Since he is 20 years old and not in school, he does not meet this requirement.
To be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return. Failure to meet any of these means the child cannot be considered a dependent. A child who is permanently and totally disabled at any time during the year qualifies as a dependent child, regardless of age.
Child Relationship must be your: Age: Are under 13 years old. Residency: Lived with you for more than 1/2 the year. Support: Did not provide more than 1/2 of his/her own support. Joint Return: Did not file a joint federal or state income tax return.
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To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a student younger than 24 years old as of the end of the calendar year.

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