@xmasbaby0 is correct.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
Your child is permanently and totally disabled if both of the following apply:
- Your child can't engage in any substantial gainful activity because of a physical or mental condition.
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Once your child is 24 years of age or older, and not disabled, they no longer qualify as a dependent unless they meet the gross income test, just as any other adult relative whom you support. See IRS Publication 501 for more information. Gross income is the total of a taxpayer's unearned and earned income.
If their gross income was $5,050 or more for 2024, you can't claim them as a dependent unless they are disabled. Adult children 24 or older can be claimed as Other Dependents but will have to meet the gross income test.
@scottlenal
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