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If your child is 24 they are no longer a qualifying child.  In order to be able to claim them as a dependent, they would need to meet the rules for a Qualifying Relative.  In order to be a qualifying relative, one of the qualifications is that their gross income is less than $4,050.  For a qualifying relative, if their income is greater than that, then they will not qualify regardless of whether or not you are providing most of their support. <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p501#en_US_2017_publink1000220954">https://www.irs.gov/publications...>
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