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Deductions & credits
If the person is permanently and totally disabled, they needn't be under 19 (or under 24 and a student) to be a dependent.
This includes the requirement for the Earned Income Credit.
It would be too late to amend a 2012 return, are you asking about amending past year returns?
HERE are the requirements to be claimed as a dependent.
To qualify as a dependent, a child must also pass these tests:
- Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
- Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
- Residency: Live with you for more than half the year, with some exceptions
- Support: Get more than half their financial support from you
- Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
See the full rules for a qualifying child
@Karen992
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March 30, 2025
4:16 PM