Can I Deduct a Grown Son on My Taxes?

The Internal Revenue Service (IRS) reduces taxable income for people claiming dependent children on their tax return. To qualify to be claimed by a parent on federal taxes, a child must usually be under 19 years of age.

Age Exceptions

You can claim a child under age 24 if he is a full-time student. The IRS imposes no age restrictions if the child is permanently disabled.

Location

The child must still live with you for at least half the year to be claimed. However, the IRS makes exceptions for schooling, business and military service.

Support

Your child cannot provide more than half of her own support to be claimed as your dependent. If your child is a student, scholarships do not count as support.

References

• Internal Revenue Service: Publication 17
• Jackson Hewitt: Dependents