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Can I claim children over 23 years old?

Can I claim a children over 23 years of age that did not work in the year 2010 and did not attend school?
    Yes, but not as "Qualifying Child"(QC) for the Earned Income Credit (unless he is disabled). He is too old for that, but may still be your dependent if  his income was less than $3650.


    A person can still be a dependent ("Qualifying Relative" in IRS parlance, even if he is not actually related to you)), if not a QC, if he meets the 6 tests for claiming a dependent:
    1. Closely Related OR live with you ALL year
    2. His/her income must be less than $3650 (2010)
    3. You must have provided more than 1/2 his support

    In addition:
    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 file a tax return claiming someone else as a dependent
    6. He must not be the qualifying child of another taxpayer
    • When I claim children over 23 years of age that did not work in the year 2010 or attend school, do I claim as Head of Household?
    Yes, an adult child is a qualifying dependent for Head of Household, but with one additional rule thrown in, For HoH, at least one of them had to live with you for over 1/2 the year.
    • Thank you so much you have been very helpful and the information provided will help me so much.
    • :-)
    • If your QD was over 23 years of age but a full time student who lived with you, but also made over $3620, can you claim him?
    Your son may not be a qualifying child but it sounds like he meets the test for qualifying relative.  As such as long as the other qualifications are met (you are single and he has lived with you for the entire year and you paid more than 1/2 his support) it should qualify you as HOH.

    woah6
      Ancola,

      If she was a full time student, for 5 calendar months (whether she completed those classes or not) she is your qualified child; otherwise she is you other dependent, which still qualifies you for the tuition credit, just not the EIC
      .
      • not sure
      • May I claim my 20 years old son as a dependet and he would file his tax return seperatly
      Vi50,
      He can still file a separate return, if you claim him as a dependent; he just doesn't claim his own exemption ($3650 deduction). In TT, she indicates that somebody else can & will be claiming her as a dependent.

      But, it's unlikely he would need to, as an adult dependent making less than $3650 (one of the requirements to be a dependent) isn't required to file and gets no refundable credits. He would only file if needed to get any withholding back.
      • What if your son is 21 and living at home and makes more than the income amount by a few hundred dollars but pays child support?  Is the amount stated for gross income or other?
      karen in HR,
      Yes you can claim him. SSI does not count for the $3650 income test . In fact, the income test doesn't apply in your case at all. Because of his disability, the age test doesn't apply either. You don't have a standard dependent, you have a QC dependent. A  child of a taxpayer can  still be a “Qualifying Child (QC)” dependent, regardless of his income, if:
      1. 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
      2. He did not provide more than 1/2 his own support
      3. lived with the parent (or was away at school) for more than half the year

      So, it doesn't  matter how much he earned. What matters is how much he spent on support. But his SSI  income does count as support he spent on himself. It is seldom enough to disqualify you, if you, or someone else, are providing a home for him. Money he put into savings does not count as support he spent on him self.
        yes
        • My Daughter was living with me 2010 until i moved to Az. she is 29 yrs old and on SS
        elee1,

        Yes, it is gross income. If he makes a few hundred dollars over $3650 he can't be your dependent. Paying child support or anything else does not reduce that amount for that test
          Missy 1978,
          You need to meet the income & support  tests above. Social security doesn't count as income but social security money spent does count as support not provided by you. Note that a child is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case.  If no one person  provides 50% of the support (for example the other parent is  sending support), then a "multiple support agreement can be used, to allow you to claim the dependent.

          IRS Publication 501 on page 20 has a worksheet that can be used to help with the support calculation. See: http://www.irs.gov/pub/irs-pdf/p501.pdf
          • does it make a difference if the chirldren are foster care
          • can i claim my son and he made over the limit, but he got sick and now I take care of him for over half of the year.
          worm46,
          No. Getting temporarily sick does not change the requirement, unless the illness is a permanent disability
          • my brother is 37 year old and he can't work at all
          • My son is 22 and receives SSI.  The SSI is more than the the $3650 figure (not sure I got that amount just right).  Can I claim him as a dependent as he is disabled and lives at home?
          missy0471,
          No, his income is too high. But, if he is closely related and under age 24, he might be a "qualifying child" and the rules are different
          • Can I claim children over 23 years old?
          pete5641,
           You are still a Qualifying Child for your parents and the income test is not applicable.
          A  child of a taxpayer can  still be a “Qualifying Child (QC)” dependent, regardless of his income, if:
          1. 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
          2. He did not provide more than 1/2 his own support
          3. lived with the parent (or was away at school) for more than half the year

          So, it doesn't  matter how much you earned. What matters is how much you spent on support. Money you put into savings does not count as support you spent on yourself.
            ive clamied my gf since she was 19 now shes still jobless and lives with me and i support her so yes its ok & shes 28 now. i usually get 1300-2650
            • i have a child disabled around 28 can i claim him for earned income
            No, unless the child is disabled
            • My daughter is 21 and dropped all of her classes for the Fall semester. I totally support her and she earned about $500. last year.Her 1098T for 2009 shows her as at least a 1/2 time student. Although it sdoes not appear to show any of the costs for that last semester. Do I claim her as a dependent child or "other qualified dependent" I wa under the impression that you could not claim your children under this category.
            I do have one son to claim under this ruling requirement.
            • if you have adult who has lived with you for a year or more and was in college and made less thank 4000 can you claim them as a dependant
            Yes
            • my mother claimed my brother  he's 24 years old and their was a difference of about $500 that she received by claiming him versus just my sister.
            my doughter is 24@26 they both on line collage/ no incom_
              frances19, they can be your dependents if

               3.You  provided more than 1/2 their support &
               5.They must not file a joint return with his spouse or file a tax return claiming someone else as a dependent

              Because of their age, the student status is not relevant, other than the tuition payment is part of the support
                yes
                • Do I use my dependent son under 6c as an exemption
                Chelinda,
                Yes, but more accurately you use the number in the box on line 6d as your number of exemptions. This is something that TurboTax does automatically.
                • I am 19, a full time student, lived in the dorms last year, and made just under 12 grand income.  Do my parents still claim me as qualifying dependent? or is that income too high?
                moplum,
                Yes, if he meets the other rules. Being disable takes the place of the age test. A child of a taxpayer can still be a “Qualifying Child (QC)” dependent, regardless of his income, if:
                1. 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
                2. He did not provide more than 1/2 his own support
                3. lived with the parent  for more than half the year

                So, it doesn't matter how much he earned. What matters is how much he spent on support. But his SSI or SSDI income does count as support he spent on himself.. Money he put into savings does not count as support he spent on him self.
                  lulu233,
                  No, unless the child is disabled or was a full time student for at least 5 calendar months. Either way the child must have lived with you for more than half the year.
                  If none of that is true, you can still claim him if his income was less than $3650 and he meets the other 5 rules above.
                  How much you get for him depends on whether he is a Qualifying Child dependent or just a plain ole standard dependent
                  • can you claim children over 23
                  No
                  • NO......unless the child is disable
                    or going to school 1/2 time
                  if the children are not working and also living with you is fine to claim them
                  • can i claim my 21 years old on my 2010 taxes and how much can i get for him.
                  my mom  58 is disable,my brother is down 16,  my niece23 never worked lived here 3yrs my nephew 21 lived here since dec of 2009
                    If a person is still living with you and does have any income for that previous year and you are the main support of all, I think you should be able to file, even if it just a adjustable amount.
                      yes
                      • CAN I CLAIM MY 22 YEAR OLD SISTER
                      • what if the 24 year old is disabled and getting SSI which adds  up tp more than 3650?
                      yes
                      • Why in the world is someone 23 years old neither working nor in school?
                      • Is there any other way to claim a dependant if they earned $4033.23?  My child of 22 lived with me all year, I supported my child all year, they paid their own bills, none of the bills of the household.
                      Yes, you can if they are disable and live with you.
                      • If said child qualifies me for HOH and I paid all of the mortgage payments and interest for 2010 can I use the interest even though the mortgage is in his name?