Can a 19 year old that lives at home, is more than 1/2 supported by parents, but is not a student, still be claimed by the parents?

You are correct that a dependent child must be under 17 years old.

However, he may be eligible as Qualifying Relatives.

 

"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 $5,050 in 2024 or $5,200 in 2025
• Support: Gets more than half their financial support from you"

Please see the IRS publication Dependents for more details.

 

Provided they meet these guidelines, you can claim them as dependents.

In order to claim your 19 year old as a dependent ---- if he was NOT a student in 2024 he can be claimed if he had less than $5050 of income in 2024.  If he is NOT a student and had at least $5050 of income, he cannot be claimed as anyone's dependent.  If he was a student in 2024, income over $5050 does not prevent you from claiming him.

 

 

WHO CAN I CLAIM AS A DEPENDENT?

 

 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 tax return as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024.   (Not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?