It depends. If someone else can claim the child as a dependent, then that child cannot claim a personal exemption on their return. The rule applies even if that child's parents do not actually claim him or her.
The child would qualify to be a dependent of his or her parents if all of the following requirements are met:
- The child is not claimed as a dependent by someone else.
- The child is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- The child is not filing a joint return with their spouse.
- The child is under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- The child lived with their parents for more than half the year (exceptions apply).
- The child didn't provide more than half of their own support for the year.
@Blanca03osuna
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