Hal_Al
Level 15

Education

No. The age cut off is for the whole year. Whether you turned 24 on Jan 2 or Dec 31, you are treated the same for dependency rules.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is for a qualifying relative. The fact that you made more than $4050 of taxable income, alone , disqualifies you from being a dependent

View solution in original post