12/31/2025
🧾 IRS Rules for Claiming a Child Ages 18–24
A parent can claim the child if ALL apply:
• Child is under age 24 and a full-time student (at least 5 months of the year)
• Child lived with the parent over half the year
• Parent provided more than 50% of support
• Child did NOT provide over half of their own support
⚠️ Income amount alone does NOT disqualify a child.
👩🎓 How an 18–24-Year-Old Can Still File Their Own Taxes
Yes — the child can still file their own tax return even if claimed by a parent.
✅ The child files their return
✔️ The child checks the box stating “Someone can claim me as a dependent”
✔️ The child cannot claim certain credits (EITC, education credits, recovery credits)
This allows:
✔️ Proper income reporting
✔️ W-2s and 1099s to match IRS records
✔️ The parent’s return to stay protected