question.jpgIn Federal Income Tax

What is the age test?

This is one of the four tests which must be met for a child to be claimed as a “qualifying child” and for you to therefore be entitled to take an exemption for them. The child must be 18 or younger on the last day of your tax year to be deemed a “qualifying child” unless the child is a student, in which case they must be 23 or younger on the last day of the tax year. The only exception to this rule, in addition to students, is that a child who is permanently and totally disabled at any time during the tax year may be considered a “qualifying child” regardless of his or her age.

In addition to meeting the requirements of this age test, the child must also meet the relationship test, the residence test and the support test to be a “qualifying child.”