Age Limits for Child Dependent Claims

For claiming a child as a dependent, there are specific age requirements:

• Under age 19 at the end of the year and younger than the taxpayer (or spouse if MFJ)
• Under age 24 if a full-time student and younger than the taxpayer (or spouse if MFJ)
• No age limit if permanently and totally disabled

The child must also meet other dependency tests including relationship, residency, and support requirements to qualify as a dependent [2].