Dependents - aging out

[Mary15404]

We have a child who was 25 last year and was a full-time student for part of the year. We paid their insurance for the full year and living expenses for 5 months. When filing taxes are they still considered a dependent? When they are filing their taxes do they have to say they are a dependent of us?

[xmasbaby0]

Your child is too old to be a qualifying child dependent.   If they had less than $5050 of income--not counting any Social Security-- and you paid for over half their support, the child might still be a qualifying relative dependent.   If they had more than $5050 of income, no one can claim them as a dependent.

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

[DianeW777]

It depends. She must not be paying more than half of her own support and she must meet the other qualifications.

Qualifying child:

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a US 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).
  • There's 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.

Who can I claim as my dependent? See here for more information. Be sure to answer all the questions in your tax return.