Can my parent claim me as a dependent at 26 years old?

[adominiq]

I was a full time student and my parents were paying for my tuition and housing.

[MaryK1]

If your gross income was less than $4050, you do not file a joint return (if married) and they provided more than half of your return they can claim you as a dependent.

[hughy10]

same questions, but what if the 27 year old had investment income of $1,451

[Hal_Al]

Investment income is part of the $4050 limit.  So, if the $1451 is his only income, he can still be his parent's dependent if he does not file a joint return (if married) and they provided more than half of his support.

Don't confuse the dependent support test ($4050) with the dependent filing requirement. A dependent must file a tax return if he has more than $1050 of investment income; but he can still be a dependent, because his income is less than $4050.

[MaryK1]

If your gross income was less than $4050, you do not file a joint return (if married) and they provided more than half of your return they can claim you as a dependent.

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Only a QC qualifies the taxpayer for the Earned Income Credit.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if he is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled.

After age 23, the income test kicks in. 

The 6 tests for claiming a qualifying relative dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016)

3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

[crtmoney]

Can I claim my child if she is 26, was in school for at least half time, lived with me all year, and made less than the $4050 last year?

[DoninGA]

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@crtmoney wrote:

Can I claim my child if she is 26, was in school for at least half time, lived with me all year, and made less than the $4050 last year?

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You should be able to claim her as your dependent under the Qualifying Relative rules if she meets all the requirements.

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 $4,200 (social security does not count) in 2019
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.

[crtmoney]

Thank you! Why would I claim her as a qualifying relative instead of a qualifying child?

[DoninGA]

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@crtmoney wrote:

Thank you! Why would I claim her as a qualifying relative instead of a qualifying child?

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To be a Qualifying Child the dependent must either be under the age of 19 or under the age of 24 and a full time student.  If not a Qualifying Child then they can only be a dependent under the Qualifying Relative rules.

[crtmoney]

Ok, thank you. Now on her taxes, would she put she can be claimed as a dependent or a qualifying relative? Just making sure.

[DoninGA]

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@crtmoney wrote:

Ok, thank you. Now on her taxes, would she put she can be claimed as a dependent or a qualifying relative? Just making sure.

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She would indicate on her tax return that she can be claimed as a dependent.

[crtmoney]

I appreciate your help & quick responses. Have a wonderful day!

[quynhtrang123]

same question here, Can my parents claim me as a dependent? I'm 26 years old but im a full time student and have 2019 income is 4650

[DavidS127]

No, your parents cannot claim you as a dependent.  You aren't a "qualifying child" because you are over age 24, and you aren't a "qualifying relative" because your gross income is more than $4,200.

See this link to Table 5 in IRS Publication 501 for more details.

@quynhtrang123