Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these. Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled.
A dependent child must be under 18 years, not married (or in a civil partnership), and not living an independent life. If the child is over 18 years, it may be possible for them to apply if they previously received permission to stay in the UK when they were under 18 and they are not living an independent life.
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.
Make sure your dependent meets the IRS requirements. Generally, the IRS requires that the child is under the age of 19 (or under 24 if a full-time student), lives with you for more than half the year, and does not provide more than half of their own financial support.
The maximum amount of deduction allowed is based on how many dependents you have: $3,000 for one dependent. $6,000 for two or more dependents.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative. A qualifying dependent cannot provide more than half of their own annual support.
CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC) In order to qualify, expenses must be eligible for the federal CDCTC. Maximum deductions are $3,000 for one qualifying dependent and $6,000 for two or more. Source: Virginia Earned Income Tax Credit (EITC) & Credit for Low-Income Individuals, Virginia Department of Taxation.
The short answer is no, you cannot claim yourself as a dependent on your tax return. This is because you are considered to have your own personal exemption.
The child must be: (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full- time student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.