Q. He joined the Navy on June 11, 2024. Are we able to claim him as a dependent for 6 months.
A. No. Half year or part year dependents are not allowed. It's all or nothing.
Q. Are we able to claim him as a dependent for 2024?
A. Probably. It depends on more info.
-How old was he on 12-324?
-Was he still in school (high school counts), Jan-May (even to May 1st) prior to joining the Navy?
-Did he still live with you prior to going off to boot camp?
There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" [QR] in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.
A child (or grandchild) of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
- He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
- He lived with the parent (including temporary absences such as away at school or military training) for more than half the year
If he doesn't meet the rules for being a QC, he would have to have less than $5050 of income to be considered under the QR rules.
