They reside in Illinois.Up until what age can a parent claim their child as a dependant on their taxes?
18 if the child is not a full-time student.
23 if the child is a full-time student.
No age limit if the child is disabled.
In all above cases the child must live in the parents' home for more than half of the year excluding temporary absences for school, medical care and vacations. The child must also not provide more than half of their OWN support.
Finally, no age limit if the child earns less than the Personal Exemption Amount for the year in question ($3,400 for 2007) AND lives in the parent's home ALL year.Up until what age can a parent claim their child as a dependant on their taxes?
If the child is under age 24 and a full time student for at least 5 months of the year, lives with the parent over half the year (time away at school temporarily counts as living with them) and the child doesn't provide over half of his or her own support, then the parent can claim them.
At age 24, the rules change. The parent can only claim the child if the parent provides over half of the child's support, and the child's gross income is less than a certain amount (was $3400 forf 2007). The child doesn't have to live with them.
The federal rules for claiming a dependent vary.
Under 19, just show the child didn't support themselves.
Under 23, must also show they were in school at least 5 months during the year.
24 and older, must show income less than $3400 *and* taxpayer provided more than half of their total support.
The 3,400 income limit does not always apply. It depends upon the circumstances. For example, a sibling on disability income can be any age, and still may qualify as a dependent on parent(s) taxes.