Skip to main content
Best answer by Phillip1

You can claim someone older than 18 as a dependent if you meet the requirement of the law.

If the individual is your child, you can claim them if they are a full-time college student and they do not provide more than half of their own support.

If the individual is not your child (or if they are your child and they aren’t a college student) the following must apply: (From IRS Publication 501😞

  • They do not qualify as a qualifying child dependent (if the 18 year-old is a college, this may be an issue for anyone other than a parent).

  • They are either related to you (in one the following relationships) or they live with you the entire year.

    • Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)

    • Your brother, sister, half brother, half sister, stepbrother, or stepsister.

    • Your father, mother, grandparent, or other direct ancestor, but not foster parent.

    • Your stepfather or stepmother.

    • A son or daughter of your brother or sister.

    • A son or daughter of your half brother or half sister.

    • A brother or sister of your father or mother.

    • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

    • Any of these relationships that were established by marriage aren't ended by death or divorce.

  • They made less than 4,050 dollars for the year.

  • You provided more than half of their support.

4 replies

June 7, 2019
I claimed my son last year because I supported him.  He lived in my home.  For 2018 I supported him until he got a job 3 months ago.  He did not even make $5,000.  Can I still claim him?
April 8, 2021

My daughter lived with me for 10 months in 2020.  She lived in Colorado for 2 months in 2020 and made around $6400.00 and her employer did not take any withholding from her salary.  Can I claim her as a dependent on my income tax report for 2020?

DaveF1006
April 8, 2021

It depends on how old she is. – She must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year. 

 

If she doesn't meet this standard, she would not qualify because the income threshold amount for a qualifying relative is $4300. Her earned income exceeds this value. Please review this IRS link for more details.

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"
Phillip1Answer
Employee
June 7, 2019

You can claim someone older than 18 as a dependent if you meet the requirement of the law.

If the individual is your child, you can claim them if they are a full-time college student and they do not provide more than half of their own support.

If the individual is not your child (or if they are your child and they aren’t a college student) the following must apply: (From IRS Publication 501😞

  • They do not qualify as a qualifying child dependent (if the 18 year-old is a college, this may be an issue for anyone other than a parent).

  • They are either related to you (in one the following relationships) or they live with you the entire year.

    • Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)

    • Your brother, sister, half brother, half sister, stepbrother, or stepsister.

    • Your father, mother, grandparent, or other direct ancestor, but not foster parent.

    • Your stepfather or stepmother.

    • A son or daughter of your brother or sister.

    • A son or daughter of your half brother or half sister.

    • A brother or sister of your father or mother.

    • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

    • Any of these relationships that were established by marriage aren't ended by death or divorce.

  • They made less than 4,050 dollars for the year.

  • You provided more than half of their support.

June 7, 2019
Very helpful and polite
November 16, 2019

My child whom is 30 and doesn't work (unabled) can I claim her for 2017 and 2018?

Hal_Al
Employee
November 16, 2019

@lgreenhill  - There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit. 

Your 30 year old child can still be a QC if he has been diagnosed as disabled. Otherwise,  he may qualify under the qualifying relative rules, which means you must be supporting him and he has very little income.  

 

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

  1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
  2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

  1. Closely Related OR live with the taxpayer ALL year (not even one night at the non-custodial parent’s home).
  2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2017)
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer

if you filed for 2017 and 2018, without claiming him, you can file amended returns for those years to claim him now.  

How to amend https://ttlc.intuit.com/questions/1894381-how-to-amend-change-or-correct-a-return-you-already-filed

April 11, 2020

Can I claim my son who is 23 but did not attend college in 2019 But I provided over half of his living support

Hal_Al
Employee
April 11, 2020

@1946122 

Simple answer: no. But, yes, if his gross taxable income is less than $4200.

 

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related)*. 

 

Your son is too old to be a QC. A person can still be a Qualifying relative dependent, if he meets the 6 tests for claiming a dependent:

  1. Closely Related OR live with the taxpayer ALL year  
  2. His/her gross taxable income for the year must be less than $4200 ($4150 in 2018)
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer

*There is no income limit for a QC but there is an age limit, student status, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit . The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable.  That is, it can only be used to reduce an actual tax liability.

 

March 14, 2021

SSI is not taxable I don't think so she doesn't has to file because she has never worked so does it count as gross taxable income?