I have a son who will be turning 21. How long can we claim him as a dependent?

ANSWER

Expert Michael Lim's Answer:

Usually, yes.  The following criteria must be met (IRC S152):

1.)  The child should be a member of the household and live with you for the entire year (except in the case of education, see below).

2.)  Child needs to be a US Citizen, or resident of Canada or Mexico.

3.)  Child cannot file a joint return with another taxpayer.

4.)  You must have provided greater than 50% of the support for the child during the tax year.

5.)  Child must be under the age of 19, or if over the age of 19, they must be a full-time student for at least five months out of the year.

In your case, requirement #5 may be the most important.

Michael Lim, CPA

California

16 yrs experience

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