@bill-g1 a child over 18 might be your dependent for the rest of your life! it depends on the circumstances.
There is one set of rules for Qualifying Children, which includes all children under 19 year old, or those over 18 but under 24 that are full time students. It would also include someone who is totally and permanently disabled, regardless of age.
But I'll take your question is for your child that has graduated high school and is no longer in school: There is a second set of rules for Qualifying Relatives
for this second set of rules ("qualifying relatives") as long as all these conditions are met, your biological child will ALWAYS be your dependent on your tax return. Note there is no residency test - he doesn't have to live with you but can still be your dependent!
- Dependent isn't a Qualifying Child AND
- Dependent’s gross income (excluding Social Security) less than $5,050 (this is the 2024 number, it changes annually with inflation) AND
- Taxpayer provides more than 50% of person’s support for the year AND
- Dependent must be US Citizen or Resident Alien or resident of Canada or Mexico AND
- Dependent can’t be filing “Joint” (except to claim a refund of withholdings / estimates)
does that help?
