Whether you can claim an adult child as a dependent on your taxes depends on their age, income and living situation, as well as the level of financial support you provide to them. The IRS allows parents to claim certain adult children if they meet the criteria for either a “qualifying child” or “qualifying relative.” In many cases, an adult child who earns below a set income threshold and relies on you for more than half of their financial support may still qualify as your dependent, even if they’re over 18.
For help with tax planning, consider working with a financial advisor who has tax expertise. Connect with an advisor today for free.
IRS Rules for Claiming an Adult Child
The IRS allows parents to claim dependents under two categories: qualifying child and qualifying relative. These categories have different tests for age, income and financial support. Most adult children no longer meet the qualifying child criteria. That said, they may still qualify as dependents if they meet the rules for a qualifying relative.
Qualifying Child Rules
An adult child can be claimed as a qualifying child only if they meet specific conditions:
- Age test. The child must be under age 19 at the end of the tax year, or under age 24 if they’re a full-time student for at least five months of the year. There’s no age limit if the child is permanently and totally disabled. Once they exceed these limits, they generally no longer qualify under this category.
- Residency test. They must live with you for more than half of the tax year. Temporary absences for school, military service or medical care count as time lived with you.
- Support test. The child cannot have provided more than half of their own financial support during the year. This includes income used for food, housing, education or other expenses.
- Joint return test. The child cannot file a joint tax return with a spouse, unless it’s solely to claim a refund.
- Citizenship test. The child must be a U.S. citizen, U.S. resident alien, U.S. national or a resident of Canada or Mexico.
If your child meets all of these conditions, you may still claim them as a dependent, even if they are legally an adult and attending college full time. Once they turn 24 and are no longer a student, they typically age out of the qualifying child rules.
Qualifying Relative Rules
If your adult child no longer meets the qualifying child tests, they may still be eligible as a qualifying relative. This has its own income and support requirements:
- Not a qualifying child. The person cannot be claimed as a qualifying child by you or anyone else.
- Relationship test. They must be related to you in one of the IRS-approved ways. This may include as your child, stepchild, foster child or descendant.
- Gross income test. The adult child’s gross income must be below the IRS threshold for the year. That limit is $5,300 for tax year 2026 (up from $5,200 in 2025). Income includes taxable wages, interest, dividends and other earnings.
- Support test. You must provide more than half of their total financial support during the year. This can include housing, food, medical expenses and tuition.
If all of these criteria are met, you can claim your adult child as a dependent, even if they live outside your home or file their own tax return solely to get a refund. However, claiming them doesn’t necessarily qualify you for child-related tax credits, such as the Child Tax Credit, since those are typically limited to younger dependents.
Reasons to Claim an Adult Child as a Dependent
Claiming an adult child as a dependent can unlock several tax advantages that lower your overall liability. For example, you may be eligible for the Credit for Other Dependents, which provides up to $500 per qualifying dependent who doesn’t meet the age criteria for the Child Tax Credit. This credit directly reduces the amount of tax you owe, rather than just lowering your taxable income.
You may also be able to deduct certain medical expenses you pay on behalf of your adult child if you itemize deductions. Even if your child files their own return, you can count their medical costs toward your own deduction if you provide more than half their support. Additionally, if your dependent child lives with you, claiming them can sometimes influence your filing status or help you qualify for education-related tax benefits, such as the American Opportunity or Lifetime Learning Credits.
Beyond these direct benefits, claiming an adult child accurately reflects your household’s financial structure. It can offer modest but meaningful tax relief in households where parents continue to shoulder significant financial responsibility for adult children pursuing education, managing disabilities or transitioning into financial independence.
Bottom Line
Claiming an adult child as a dependent is possible in specific situations, especially when they meet the IRS tests for a qualifying relative or, in limited cases, a qualifying child. The determining factors usually come down to income level, living arrangements and the level of financial support you provide. Claiming an adult child as a dependent, if applicable, can lead to valuable tax benefits, including credits, deductions and potential savings on your overall tax bill.
Tax Planning Tips
- If you’re unsure how much you’ll owe in taxes, a financial advisor can help you calculate your liability and avoid costly mistakes. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
- If you want to know how much your next tax refund or balance could be, SmartAsset’s tax return calculator can help you get an estimate.
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