For my 2022 i was not allowed to add sons 26 & 27 as dependents. however for 2023 i am allowed. nothing has changed between both years. which is right?

[eriklp8]

Both of them were full time students for both years. i need to know if i need to amend my 2022 if i am allowed to report them as dependents.  They lived with me for the whole year.  They did not work as they were focused on school.

[DawnC]

If they had no (ZERO) income in 2022 or 2023, you can claim them both years as qualifying relatives.   Once they turn 24, their student status does not matter, they can't be claimed as a qualifying child anymore.   The $500 other dependent credit is the only credit they can qualify you for.    It is the income level that matters.   For tax year 2022, the limit was $4400, this year it is $4700.   To claim an adult child as a 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 US 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 $4,700 in 2023.  ($4400 in 2022)
• 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.

If you qualified to claim them on your 2022 return, but did not, and you paid taxes, yes, you should amend your 2022 return and add them.  

[DoninGA]

At age 26 and 27 being a full time student is not a factor since they cannot be claimed as dependents under the Qualifying Child rules because they are over age 23.

If they had gross income in 2022 of $4,400 or more you could not claim them as dependents under the Qualifying Relative rules.

For tax year 2023 if there gross income is $4,700 or more you cannot claim them as dependents.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.