Claiming my daughter who is turning 26 in December as a dependent

[Michael_Hughes]

Hello - my daughter is age 25 now and turning 26 in December. She has had several part-time jobs this year, but we (her parents) are still primarily supporting her and paying most of her expenses.  Will she be too old to claim as a dependent, or can we in our 2022 tax returns?

Thanks so much.

Michael Hughes

[VolvoGirl]

If she is over 23 you can only claim her if she made less than $4,400 total for the year.  

[LaceyL · Accepted solution]

Thanks for posting!  Children can be claimed as dependents, regardless of their income if they are under 19 or under 24 and a full-time student.  Once a dependent is 19 and not a student, or 24, they can still be claimed, but they are considered a Qualifying Relative instead and follow different rules.  In your case, your daughter cannot have earned more than $4400.

Here is a link for more information:

https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf 

[Michael_Hughes]

Thank you very much for your answer!  - Michael

[SuziM]

Thanks for your participation in our Ask the Expert event regarding "How does the Child Tax Credit and Dependent Care Credit impact this year's tax return for you?"! We’d love to get your input on the event and your TurboTax experience: Click here to leave a video testimonial.

[Hollon9212]

Hello my daughter turned 24 on December 29 she is a full time student can I still claim her as dependent 

[xmasbaby0 · Accepted solution]

@Hollon9212 If your daughter turned 24 before the end of 2024, she cannot be claimed as a qualified child dependent even if she is a student.   If she had less than $5050 of income in 2024 she could still be a qualified relative dependent.   If she had more than $5050 of income, she cannot be claimed as a dependent by anyone else.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 taxes 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?