Can I Claim My 30-Year-Old Son as a Dependent?
Learn if you can claim an adult child as a dependent. Eligibility is determined by specific IRS rules regarding their income and the support you provide.
The Internal Revenue Service (IRS) provides specific criteria for claiming a dependent, and these rules become more intricate when the potential dependent is an adult child. Navigating the tax code requires understanding the distinction between a “Qualifying Child” and a “Qualifying Relative.” For a 30-year-old son, the path to being claimed as a dependent hinges on meeting a precise set of tests established by the IRS.
The Qualifying Relative Test
Since a 30-year-old son automatically fails the age component of the “Qualifying Child” test, he must instead meet four distinct requirements to be considered a “Qualifying Relative.” These tests collectively assess the relationship, income, and support structure between you and your son. Failing to meet even one of these conditions will disqualify him from being claimed as your dependent.
Not a Qualifying Child Test
The first step is to confirm that your son is not your qualifying child or the qualifying child of any other taxpayer. Because he is over the age of 24 and not a student, he does not meet the age test to be a qualifying child. This initial test is a necessary prerequisite before proceeding to the other conditions for a qualifying relative.
Relationship Test
The relationship test is easily met, as a son is explicitly listed by the IRS as a valid relationship for a qualifying relative. This includes a biological son, stepson, or adopted son. The direct lineage satisfies this requirement.
Gross Income Test
A significant hurdle is the gross income test. To be claimed as a qualifying relative, your son’s gross income for the tax year must be less than a specific amount set by the IRS, which for the 2025 tax year is projected to be $5,300. Gross income includes all income the person receives in the form of money, goods, property, and services that is not exempt from tax. This encompasses wages, salaries, self-employment earnings, and taxable unemployment compensation.
Support Test
The final requirement is the support test. You must prove that you provided more than half of your son’s total support for the entire calendar year. “Support” is a broad concept that includes the cost of food, lodging, clothing, education, medical and dental care, recreation, and transportation. To determine if you meet this test, you must compare the amount you contributed to his total support from all sources, including any funds he contributed himself.
To calculate your share, you must first determine the total cost of his support for the year. A component of this calculation is the fair rental value of the lodging you provide. This is the amount you could reasonably expect to receive from a stranger for the same lodging and should be included in the total support calculation. If your financial contributions exceed 50% of this total figure, you satisfy the support test.
The Permanent and Total Disability Exception
An entirely separate path exists if your son is permanently and totally disabled. In this specific circumstance, the age limit for the “Qualifying Child” test is waived, meaning the gross income test for a “Qualifying Relative” does not apply. This exception allows a parent to claim an adult child of any age, provided they meet the disability criteria and the other standard qualifying child tests.
The IRS defines “permanent and total disability” with two conditions. First, the individual cannot engage in any substantial gainful activity because of a physical or mental condition. Second, a doctor must determine that the condition has lasted or can be expected to last continuously for at least one year or can lead to death.
If your son meets this definition, you would revert to the Qualifying Child tests, which include the relationship, residency, and support tests. For the support test under these rules, the child cannot have provided more than half of their own support for the year.
Claiming the Dependent on Your Tax Return
Once you have determined your son qualifies as a dependent, you will use Form 1040, the U.S. Individual Income Tax Return, to report your dependent and claim any related tax benefits. On Form 1040, you will list your son in the “Dependents” section. You must provide his full name, Social Security number, and his relationship to you.
Next to his information, you will check the box corresponding to the “Credit for other dependents.” This credit is specifically for dependents who do not meet the requirements for the Child Tax Credit. By claiming your son, you may be eligible for the Credit for Other Dependents, a nonrefundable credit valued at up to $500. This credit directly reduces your tax liability; for example, if you owe $2,000 in taxes, a $500 credit would reduce your final tax bill to $1,500.
The credit begins to phase out for taxpayers with a modified adjusted gross income over $200,000 for single filers or $400,000 for those married filing jointly.