Can I Claim My Adult Child as a Dependent?

You can claim an adult child as a dependent on your tax return, but you must meet specific Internal Revenue Service (IRS) rules. Eligibility does not end when a child turns 18; instead, it depends on a series of tests established by the tax code.

The IRS provides two pathways to claim a dependent: the “Qualifying Child” tests and the “Qualifying Relative” tests. Each set of criteria examines different aspects of the relationship, residency, age, and financial support. You must determine which set of tests applies to your situation each year you wish to claim the dependent.

Meeting the Qualifying Child Tests

To claim an adult child as a “Qualifying Child,” five tests must be met: relationship, age, residency, support, and joint return. The relationship test is met if the individual is your son, daughter, stepchild, eligible foster child, sibling, half-sibling, or a descendant of any of these relatives.

For the age test, a child must be under 19 at the end of the tax year. This limit is extended to under 24 if your child is a full-time student for at least five months of the year. There is no age limit if your child is permanently and totally disabled.

The residency test requires the child to have lived with you for more than half the year; temporary absences for college, illness, or military service do not count as time away. For the support test, the child cannot have provided more than half of their own financial support for the year.

Under the joint return test, the adult child cannot file a joint tax return with a spouse. An exception exists if they file a joint return only to claim a refund of income tax withheld or estimated taxes paid.

Meeting the Qualifying Relative Tests

If your adult child does not meet the requirements to be a “Qualifying Child,” you may be able to claim them as a “Qualifying Relative.” This path involves four different tests: not a qualifying child, member of household or relationship, gross income, and support.

First, the person cannot be your qualifying child or the qualifying child of any other taxpayer. Second, your adult child must either live with you all year or be related to you. As your child, the relationship part of this test is met, so they do not need to live with you.

For the gross income test, your adult child’s gross income must be below a specific threshold. For the 2025 tax year, this amount is $5,330. Gross income includes all income that is not tax-exempt, such as wages, self-employment earnings, and interest.

The support test for a qualifying relative requires that you provided more than half of the person’s total support for the year. This means your financial contribution must exceed the amount the child spent on their own support from all other sources.

Calculating Financial Support

To determine if you meet the support test, you must perform a detailed calculation. The IRS defines “support” as the total amount spent on necessities like food, lodging, clothing, education, medical care, recreation, and transportation. You must calculate the total support the child received from all sources, including their own funds, your contributions, and assistance from others or government programs.

A component of this calculation is the fair rental value of the lodging you provide, which is what a person would reasonably pay to rent a similar space. This amount should include an allowance for utilities and furnishings. Add this value to other direct costs you paid, such as for groceries and health insurance, to determine your total contribution.

Any money your child earns and spends on their own support counts toward their contribution. Funds they receive but save are not included in the total support calculation. Scholarships received and used by a full-time student for education expenses are not counted as support.

Compare the amount you provided with the total support the person received from all sources. IRS Publication 501 provides a “Worksheet for Determining Support” to guide you. If your contributions are more than 50% of the total, you meet the support test for a qualifying relative. If the child did not provide more than half of their own support, you meet the test for a qualifying child.

Tax Credits and Deductions for Dependents

Claiming an adult child as a dependent can provide several tax benefits, primarily the Credit for Other Dependents. This is a nonrefundable tax credit worth up to $500 for each qualifying dependent. The credit is for dependents who do not qualify for the Child Tax Credit, such as children who are 17 or older.

To claim this credit, your dependent must be a U.S. citizen, U.S. national, or U.S. resident alien. For the 2025 tax year, the credit begins to phase out for taxpayers with an adjusted gross income over $200,000 ($400,000 for married filing jointly). As a nonrefundable credit, it can reduce your tax liability to zero, but you will not receive any of it back as a refund.

Claiming a dependent may also allow you to use the Head of Household filing status, which has a higher standard deduction and more favorable tax brackets than the Single status. To qualify, you must be unmarried, pay for more than half the costs of keeping up a home, and have a qualifying dependent live with you for more than half the year. You may also be able to deduct medical expenses you paid for your dependent if you itemize deductions.