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Age. You have to stop claiming your child when she turns 19, unless she goes on to become a full-time student. In that case, you keep claiming the exemption until she's 24, as long as she meets the other qualifying-child tests. After a child reaches age 24, you can only claim her if she's completely and totally disabled.
If the dependent is: * your child, and is under age 19 on Dec 31 (Tax Year). * your child, under 24 on Dec 31, (Tax Year), and a full time student for at least five months during (Tax Year). - IF YOUR CHILD IS A FULL-TIME STUDENT, BE SURE TO ENTER 12 MONTHS AS THE AMOUNT OF TIME THEY LIVED WITH YOU * a permanently and totally disabled person and receives an income for services performed for a tax-exempt organization. You can use the IRS interactive tool to assist you in determining who you can claim as a dependent on your tax return. Visit the IRS website by clicking ...