My stepson is 24 years old and a full-time student and they’re saying I can’t claim them as a dependent, but that provide more than half support

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January 21, 2026
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Best answer by Hal_Al

There are two types of dependents, "Qualifying Children"(QC) and Other ("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 an age limit (23 or under), student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A stepchild is the same as a child for tax purposes. But, the fact that he is now 24 means he can no longer be a QC. That means he now has to meet the income test (support, alone, is not enough).

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $5200 (2025) ($5050 for 2024). Any taxable scholarship counts as income for this test (but not tax free scholarship).
The taxpayer must have provided more than 1/2 his support. Tax free scholarships are ignored for the support test, but student loans, solely in the student's name, are support not provided by you.

In either case:

He must be a US citizen or resident of the US, Canada or Mexico
He must not file a joint return with his spouse or be claiming a dependent of his own
He must not be the qualifying child of another taxpayer

DoninGA

Level 15

Since he is older than age 23 he is no longer eligible to be claimed as a dependent under the Qualifying Child rules.

If your son has total income in 2025 of $5,200 or more then no one can claim him as a dependent under the Qualifying Relative rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $5,200 (social security does not count) in 2025
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.

Hal_Al

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