The person to whom you are legally married. Your biological child, child with a qualified medical support order, legally adopted child, or child placed in the home for the purpose of adoption in ance with applicable state and federal laws through the end of the calendar year in which he/she turns age 26.
The short answer is no, you cannot claim yourself as a dependent on your tax return. This is because you are considered to have your own personal exemption. In other words, you cannot claim yourself as a dependent because you are already claiming yourself as a personal exemption.
Key Takeaways The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
Generally, the IRS requires that the child is under the age of 19 (or under 24 if a full-time student), lives with you for more than half the year, and does not provide more than half of their own financial support.
(a) “Dependent child” means any person, whether or not living with his or her parent, who is eligible to be claimed by his or her parent as a dependent under the federal income tax code.