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The rules for claiming a dependent is based on age and on relationship.
To claim a dependent under the Qualifying Child rules they must be under the age of 19. Or age 19 to 23 and a full time student.
Once they are age 24 or older they cannot be claimed as a dependent under the Qualifying Child rules, unless they are disabled. They can only be claimed as a dependent under the Qualifying Relative rules.
‎April 6, 2023
4:13 PM