A. To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test:

​

• To meet the qualifying child test, your child must be younger than you and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.

​

• There's no age limit if your child is "permanently and totally disabled" or meets the qualifying relative test.

​

In addition to meeting the qualifying child or qualifying relative test, you can claim that person as a dependent only if these three tests are met:

​

​1.    Dependent taxpayer test

2.    Citizen or resident test

3.    Joint return test