- Category: Individual Taxes
- Written by Madeline Delanni
- Hits: 3309
Yes, age is a factor in the qualifying child test, but a qualifying relative can be any age.
As long as the following IRS dependency exemption tests are met, you may claim him or her on your taxes:
Qualifying child or qualifying relative test
Dependent taxpayer test
Citizenship or resident test
Joint return test
These tests can be found in the instruction booklet for each of the return forms ... 1040EZ, 1040A, 1040, etc.