If the dependent is a child, you can claim them as a dependent as long as they lived more than half the year with you and meet the other requirements to be a qualifying child:
1. Relationship - A child must be:
- Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or
- Your brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them
2. Age - A child must be:
- Under age 19 at the end of the year;
- A student under age 24 at the end of the year. [According to IRS Pub. 501: "To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year… The 5 calendar months don't have to be consecutive."];
- Permanently and totally disabled at any time during the year, regardless of age.
3. Residency - Your child must have lived with you for more than half the year. [Being away at college is still considered living with you (for tax purposes).]
4. Support - The child can't have provided more than half of his or her own support for the year.
5. Joint return - To meet this test, the child can't file a joint return for the year.
If they do not meet the requirements of a Qualifying Child, you may claim them as a Qualifying Relative instead. The requirements are listed page 17 of IRS Pub. 501.
