Child Dependent age criteria

[alligaulin]

Can someone explain the age criteria for dependent children?  I understand that it is under 19 if not in school full time.  My son turned 19 in 2022 (15 January.) Shouldn't I be able to claim him as a dependent if he was under 19 even in a short period of 2022?  TT would not allow it.

He lives at home and works part-time as a waiter making over $4400 a year. 

He is not a full-time student in the traditional sense; he is not enrolled in school but he is training in his craft, being trained and mentored by a variety of experts while he learns.  We fully support him.

Thanks for your help!  

[leeloo · Accepted solution]

The IRS looks at the age of the dependent as of December 31. If he turned 19 in January, he is considered to be 19 all year. If he earned over $4,400 and was not in school at least 5 months of 2022, he is not your dependent.

[KrisD15]

Yes, the answer given is correct, you would not claim your son as a dependent. 

@alligaulin

[alligaulin]

Thank you very much!