Deductions & credits

@bill-g1 

  1. Do a dependent have to file a tax return if they have no income after age 18? No
  2. When should a child over the age of 18 file a tax return? when they enough income requiring filing (see 1040 instructions - the charts - for that year because certain rules change every year) or they have no tax liability but do have income taxes withheld (not social security or medicare) so are entitled to a refund
  3. How long can a child be claimed as a dependent after 18? 

you can claim him/her as a qualifying child if all these tests are met
• he/she has the same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
• if he/she is not a full-time student, he's/she’s under 19 at the end of the tax year. If a full-time student, he's/she’s under 24 at the end of the tax year.
• he/she hasn't provided over ½ his/her own support
• he/she didn't file a joint return unless there was no tax liability but merely filing jointly to facilitate refund of taxes withheld or estimates paid

or you can claim him/her as a qualifying relative if all these tests are met
• his/her gross income for 2024 less than $5,050 (this amout changes every year) 
• you provided over ½ his/her support
• he/she isn't a qualifying child of another taxpayer
support
• Includes amounts spent for food, lodging, clothing, education, medical and dental expenses, recreation, transportation and other necessities

 

or use the iRS web page to check

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent