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. A qualifying dependent cannot provide more than half of their own annual support.
A person cannot be claimed as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year. (There is an exception for certain adopted children.) A dependent must be either a qualifying child or qualifying relative.
The dependent's birth certificate, and if needed, the birth and marriage certificates of any individuals, including yourself, that prove the dependent is related to you. For an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or someone related to you for legal adoption.
Qualifying child Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled. Residency: Live with you for more than half the year, with some exceptions. Support: Get more than half their financial support from you.
The child must be: (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full- time student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.
As long as your child still relies on you for financial support, their employment status won't affect your ability to claim them as dependent.
A child under 16 years is considered to be a dependent child if one of the following applies: the person has legal responsibility either alone or jointly with another person for the day to day care, welfare and development of the child is in the person's care.
1. : one that is dependent. especially : a person who relies on another for support. an individual's spouse and dependent. 2.
A child under 16 years is considered to be a dependent child if one of the following applies: the person has legal responsibility either alone or jointly with another person for the day to day care, welfare and development of the child is in the person's care.