How long can you claim a child as a dependent?
Published on September 17, 2025
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How long can you claim a child as a dependent?
You can usually claim your child as a dependent until they turn 19. If they’re a full-time student, you can continue claiming them until age 24. There’s no age limit if your child is permanently and totally disabled. After these ages, a child may still qualify as a dependent under the Qualifying Relative rules, but not as a qualifying child.
IRS Age rules for claiming dependents:
- Under 19 (or under 24 if a full-time student) → Qualifying Child
- Any age limit if permanently & totally disabled → still a Qualifying Child
- Over these ages → may be a Qualifying Relative if income and support tests are met
Keep in mind that some tax credits, like the Child Tax Credit, end sooner, while others, such as the Credit for Other Dependents, may still apply after your child ages out of the standard rules.
Why claiming a dependent matters
Claiming a dependent can lower your tax bill and unlock valuable benefits. Dependents may qualify you for credits like the Child Tax Credit (CTC) or the Earned Income Tax Credit (EITC), and they can also affect your filing status, such as qualifying for Head of Household.
In some cases, you may even be able to deduct certain expenses paid on behalf of your dependent (e.g., itemized medical expenses you paid for a dependent). Understanding who qualifies as a dependent is the first step to ensuring you don’t miss out on these tax advantages.
For example: Jamie, 20, a full-time student living at home, qualifies as a dependent but not for the Child Tax Credit; instead, she may qualify for the Credit for Other Dependents.
Who qualifies as a dependent?
A dependent is either a Qualifying Child or a Qualifying Relative. The IRS has set different rules for each category based on age, relationship, income, residency, and support.
Here’s a summary table of a Qualifying Child vs. a Qualifying Relative:
|
Test |
Qualifying Child |
Qualifying Relative |
|
Relationship |
Must be your child, stepchild, foster child, sibling, step-sibling, or a descendant (e.g., grandchild, niece, nephew). |
Can be any relative listed by the IRS (parents, grandparents, siblings, in-laws) or a non-relative who lived with you all year. |
|
Age |
Under 19, or under 24 if a full-time student. No age limit if permanently and totally disabled. |
No age limit. |
|
Residency |
Must live with you for more than half the year (exceptions for school, illness, military service). |
Must live with you all year unless they’re a qualifying listed relative (e.g., parent). |
|
Support |
The child cannot have provided more than half of their own support during the year. |
You must provide more than half of their total support. |
|
Income |
No income limit. |
The dependent’s gross income must be below US$5,050 in 2024. |
|
Other rules |
The child must be a US citizen, resident alien, or national, and cannot file a joint return (unless only to claim a refund). |
Same citizenship and joint return restrictions apply. |
You could get $1,700 in Child Tax Credit. Try our free calculator.
Are there exceptions to the IRS dependent rules?
Yes, there are a few situations that can change whether someone qualifies as a dependent:
- Your child earns income: If your child starts earning and provides more than half of their own support, they no longer meet the dependent criteria.
- Your child gets married: A child’s marital status can affect their eligibility. Generally, a married child can’t be claimed unless they don’t file a joint return or only file to claim a refund.
- Multiple support agreements: If multiple people contribute to a dependent’s support, only one person can claim them—usually the one who provides more than 10% of the support and has a signed agreement from the others.
- Divorce and custody arrangements: Only one parent can claim a child in split custody. Usually, it’s the custodial parent, unless they release the claim with IRS Form 8332. Court orders or custody agreements don’t override this IRS requirement.
What are the tax benefits of claiming dependents?
Claiming a dependent can unlock several tax advantages. These benefits vary depending on whether the person qualifies as a Qualifying Child or a Qualifying Relative. Here are some of the most common tax benefits:
Benefit eligibility by dependent type:
|
Tax benefit |
Qualifying Child |
Qualifying Relative |
|
Additional Child Tax Credit |
✅Yes |
❌No |
|
Earned Income Tax Credit |
✅Yes (the child must live in the US for half of the year) |
❌No |
|
Credit for Other Dependents |
❌No (unless the child is 17+ or doesn’t qualify for CTC) |
✅Yes |
|
Child and Dependent Care Credit |
✅Yes (only if under 13 or unable to self-care) |
✅Yes (same rule) |
|
Head of Household filing status |
✅Yes |
✅Yes (only if the dependent is a qualifying person, not just anyone living with you) |
Why do you lose the Child Tax Credit at age 17?
The Child Tax Credit (CTC) is designed explicitly for qualifying children under age 17 at the end of the tax year. Once a child turns 17, they no longer meet the age requirement for this credit, even if they’re still a dependent.
How can you plan ahead to maximize your tax benefits when claiming dependents?
Yes, to maximize your tax benefits when claiming dependents, it’s important to understand IRS rules and prepare in advance. Here are key steps you can take:
- Keep detailed records: Track your dependent’s residency, income, and the financial support you provide throughout the year.
- Know the IRS guidelines: Stay updated on age limits, income thresholds, and eligibility criteria for credits like the Child Tax Credit and Earned Income Tax Credit.
- Plan for life changes: Events like your child earning income, getting married, or custody changes can affect eligibility. Anticipate these changes and adjust your tax planning accordingly.
- Consult a tax professional: If your situation is complex or you’re unsure about eligibility, getting expert advice can help you avoid mistakes and maximize savings.
FAQs
-
How long can I claim my child as a dependent?
You can claim your child as a dependent until they turn 19. If they’re a full-time student, you can continue until age 24. There’s no age limit if your child is permanently and totally disabled.
-
Can I still claim my child after they turn 24?
-
What’s the difference between a Qualifying Child and a Qualifying Relative?
-
Can I claim a child who lives abroad?
-
Is there a limit to how many dependents I can claim?
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