Rules on Claiming Children for Taxes
- Typically, only children under the age of 19 at the end of the year can be claimed. However, the IRS waives the age limit on permanently disabled children. In addition, full-time students can be claimed if they are under age 24.
- You must provide the child's Social Security number when you file the income tax return or your deduction may be rejected. If you have an infant who has yet to receive a Social Security number, you can file for an income tax extension or file an amended tax return when you get the number.
- Your child cannot provide more than half of his own support during the year. In addition, except in limited circumstances such as boarding school, the child must live with you for at least half the year.
- A child can only be claimed on one income tax return even if multiple people are entitled to claim the child. For example, if you are married but file separate returns, only one spouse can claim the child.