Who Form 8815 Dependents 2023-2024

This next question comes from Sarah who asked what is the age limit on claiming my child at the dependent my son turn 19 last year and started college in the fall he's away at college during the school year and home during the break so can I still claim them as a dependent and for how much longer welcome to this episode of accounting and tax tips smart strategies for small business success with certified public accountant Tina moe that's a very common question Sarah so here's the information you need to help you answer that question to be claimed as your dependent your child must meet five qualifying tests and they are relationship age residency support and lastly the joint return test there's a lot to consider when applying these tests so let's take a look a little closer look at all of these to meet the relationship test a child must be your son daughter stepchild foster child or a descendant of any of them such as your grandchild a dependent may also be your brother sister half-brother half-sister step brother or sister or a descendant of any of them such as a niece or nephew next is the age test to meet this test a child must be under the age of 19 at the end of the year or student under the age of 24 at the end of the year and younger than you or your spouse if filing jointly or permanently and totally disabled at any time during the year regardless of age okay Sarah since your son turned 19 last year and he was a student then he does meet the age test however if he had elected not to attend school he would not have met the age test since he...