To claim a child as a dependent they must be younger than age 19 at the end of the tax year. If the dependent is a “student” they must be younger than age 24. However, there are special rules that can allow you to claim a dependent at any age. A permanently and totally disabled child qualifies under this special rule. Another example is a person that meets the qualifying relative test who you are supporting who has little or no income of their own. This may allow you to claim a sibling or parent you might be caring for. If you have a situation like this, you should consult your CPA to make sure you meet the qualifying rules.
If you have other questions about claiming dependents or the preparation of your tax return call the Tax professionals at Ketel Thorstenson today, 605-342-5630.
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