Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Dependency Exemptions

Qualifying Child Tests

Age Test

Probe/Action: Ask the Taxpayer:

Was the child:

  • Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly)? OR
  • A full-time 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?

If NO, this child is not your qualifying child. Go to Table 2.

If YES, go to Step 7.

Note: A permanently and totally disabled person cannot engage in any substantial gainful activity due to a physical or mental condition and a doctor has determined the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

To meet this test, the child must be:

  • Under age 19 at the end of the tax year and younger than the taxpayer (or the taxpayer's spouse, if filing jointly), or
  • A full-time student under the age of 24 at the end of the year and younger than the taxpayer (or spouse, if filing jointly), or
  • Any age if permanently and totally disabled at any time of the year
Tip

To qualify as a student, the taxpayer's child must be enrolled in the number of hours or courses the school considers full-time during some part of at least five months of the year. On-the-job training courses, correspondence schools, or a school offering courses only through the Internet do not qualify.

Click here to view the Interview Tips, Table 1: Dependency Exemption for Qualifying Child, from the Volunteer Resource Guide (Tab C).
Interview Tips, Table 1: Dependency Exemption for Qualifying Child

Interview Tips, Table 1: Dependency Exemption for Qualifying Child