Qualifying Child Tax Credit and Dependent Care Credit

[DMJ2]

This is a two-part question:

1) Due to 2016 divorce rulings, I have claimed both of my children on my taxes every year with a filing status of head of household. In line with the divorce rulings, I paid child support for both of them until they reached the age of 19. My oldest child turned 19 on September 16, 2022 and started college as a full-time student in August 2022 and remained in that status throughout 2023. My youngest child turned 19 on November 13, 2023 and started college as a full-time student in August 2023 and remains in that status throughout 2023. My question is, since they both are full-time students under my care, are they still eligible to be claimed as qualifying dependents on my tax return in 2023?

2) Also for the year of 2023, I was a live-in aide for my disabled sister. Because of the severity of her disability, I'm POA for all of her medical and financial personal business. I've been taking care of her in this capacity over the past five (5) years. My question is, is she eligible to claimed on my 2023 tax return?

[DawnC]

Yes, you can claim children older than 19 if they are full-time students.   Here are the rules for claiming children, the IRS only cares about these rules...  You can claim your child if all of the following are true:  

• 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.

For your sister, the rules below determine if you can claim her:

• 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.
• You provided more than half of their financial support.

[DMJ2]

Thank you for your last response, it really made things clear for me. I, do, however, have another question:

Now that I know that my sister is eligible to be claimed by me: I have been taking care of my disabled sister for the last five (5) years as her live-in aide and POA. Is it possible that I amend my previous years tax returns since I have not been claiming her during those tax return years?

[RobertB4444]

You can go back and claim her for the last three years.  Older than that is closed now.  And 2020 closes April 15th.

Your sister was worth a $500 credit for each of those years.  You'll have to decide whether that is worth the effort.

@DMJ2