This is a great question to ask when your children are coming of age and might have tax returns of their own to file.
There are rules that must be met for claiming dependents. These rules are separated into two categories: Rules for Qualifying Child and Rules for Qualifying Relative.
For Qualifying Child, five tests must be met for a child to be your qualifying child. The five tests are:
The most common rule that prevents dependency is the Age Test. In your case, however, your 24 year old disabled child will meet this test while your 19 year old children who are not in school will not meet this test and will have to be considered under the rules for qualifying relative.
For Qualifying Relative, four tests must be met for a person to be your qualifying relative. The four tests are:
The most common rule that prevents dependency is the Gross Income Test. To meet this test, your 19 year old children will have to have gross income under $4300 (TY2021).
To be sure that all rules are met, see Rules for Claiming a Dependent on Your Tax Return .
Important: In the event you are claiming your child as your dependent and that child is also filing a tax return, be sure that they indicate on their tax return that they can be claimed as a dependent on another tax return.
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