Can any child over 18 be claimed as a dependent?
Age Test
To meet this test, a child must be:
• Under age 19 at the end of the year and
younger than you (or your spouse if filing
jointly),
• A student under age 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.