At age 19 or over, a child can be a qualifying relative dependent if you provide more than half their support and if they have less than $4700 of taxable income.
The child can be a qualifying child dependent if they are a full-time student, or they are disabled, and they live in your home more than half the year. For income tax purposes, “disabled“ means the child cannot perform gainful work, due to a condition that is permanent or will last at least one year or will lead to death. Because of the gainful work requirement, many people who meet a medical definition of disability are not disabled for income tax purposes. Being able to work a minimum wage job without major accommodations is generally considered to be proof that the person can perform gainful work. However, work in a sheltered workshop for disabled people is not considered gainful work even if the person is paid.
