When Do I Have to Stop Claiming My Child on Federal Income Tax?
The Internal Revenue Service (IRS) has specific rules for claiming your child as a dependent on your income tax return. When your child no longer meets the eligibility requirements, you must stop claiming him as your dependent.
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Age Requirements
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The IRS website explains a child must meet certain age requirements to be claimed on her parents' income tax. You cannot claim children 19 or older at the end of the year unless they are full-time students. You can claim full-time students as dependents until they turn 24. However, the IRS allows you to claim children of any age who are totally and permanently disabled.
Residency Requirements
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In most cases, your child must live with you for at least half the year in order to be claimed as a dependent, states the IRS website. In the majority of cases in which parents are divorced, the custodial parent is the only caregiver eligible to claim the child. The IRS defines a custodial parent as the parent the child spends the most nights with or, in cases where custody is shared, the parent with the higher income.
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Other Requirements
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You cannot claim a child who has a full-time or part-time job, who provides over half of her own support for the year, or if she files her own taxes--except if she is only claiming a refund. If another person, filing separately from you, is entitled to claim your child as a dependent, you may not claim the child as well.
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References
- Photo Credit tax form image by Kirill Zdorov from Fotolia.com
