Under the tax laws, a person who can be claimed as a dependent must check the box that says they can be claimed, even if the person who can claim them doesn’t want to.
Your 25-year-old child can only be claimed as a dependent by you if their income is less than $4200 per year and you provide more than half of their total living support. If those conditions are true, then you can claim your child, and if you change things around so that your child appears to qualify for a payment, it would be fraudulent.
