topic Age test for dependent in Deductions & credits

Age test for dependent

econ1 — Wed, 11 Feb 2026 10:51:27 GMT

I am preparing 2023 tax. My son was born in mid-December 1999 so at the end of 2023 he was 24. He was a student. Not disabled, not married, etc nothing else applies.

When I enter that information in Turbotax, Turbotax says that I can claim him as a dependent and it puts a check mark in form 1040 "Credit for Other Dependent".

But the IRS instructions says that the child must be under the age of 24 at the end 2023. So that seems contradictory.

Can I claim my son as a dependent? If not, why is Turbotax saying I can?

Re: Age test for dependent

Anonymous_ — Thu, 03 Oct 2024 22:30:57 GMT

@econ1 wrote:
Can I claim my son as a dependent? If not, why is Turbotax saying I can?

Qualifying Relative

See https://www.irs.gov/credits-deductions/individuals/dependents

Qualifying relative

A qualifying relative must meet general rules for dependents and pass these tests:

Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
Gross income: Has gross income under $4,700
Support: Gets more than half their financial support from you

Re: Age test for dependent

Bsch4477 — Thu, 03 Oct 2024 22:29:34 GMT

You are confusing credit for a dependent which his age excludes with credit for other dependents ($500) which he qualifies for.

Re: Age test for dependent

DoninGA — Thu, 03 Oct 2024 22:30:21 GMT

Since he turned 24 in 2023 you can no longer claim him as a dependent under the Qualifying Child rules. You can only claim him as a dependent under the Qualifying Relative rules if he meet all the requirements. If you can claim him as a dependent then you would receive the Other Dependent Tax Credit of $500 on your tax return.

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 $4,700 (social security does not count) in 2023
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.

Re: Age test for dependent

econ1 — Thu, 03 Oct 2024 22:51:10 GMT

I did not realize there was two separate rules (qualifying relative and a qualifying child. Thank you! (and thanks to the other posters who pointed to similar things).