How to Claim My Child Who Is Over 18 As a Dependent

In the United States, the Internal Revenue Code allows taxpayers to claim an exemption reducing taxable income for each dependent. Dependents a taxpayer may claim include his spouse, dependent relatives, children under 19 years old and, under certain circumstances, adult children. Since the amount of the exemption is currently $3,650 and is indexed to increase with inflation, this exemption can be quite valuable.

• 1

  Verify that your dependent qualifies under Internal Revenue Service rules. The IRS has a broad definition of a qualifying child for purposes of the child exemption. A qualifying child may be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of the prior. A qualifying child, however, may not be claimed as an exemption by any other taxpayer.

• 2

  Determine whether your child over 18 is a student and under the age of 24. To be considered a student for IRS purposes, the student must be enrolled full-time in a senior high school, university, or technical school. The student can not be enrolled through an Internet-only program. If your child does not qualify as a student under the age of 24, you can not claim an exemption unless your child is permanently and totally disabled.

• 3

  Determine if your child is permanently and totally disabled. The IRS considers a child to be permanently and totally disabled if they can not "engage in any substantial gainful activity." Generally, a doctor must certify the child's condition, although it is not necessary to have the certification at the time you file your tax return.

• 4

  Input the first name, last name, Social Security number, and the child's relationship to you under line 6c of Form 1040, U.S. Federal Income Tax Return.

• 5

  Total the number of dependents and report that number along with any exemptions claimed for yourself and your spouse on line 6d of Form 1040, titled "total number of exemptions claimed."

• 6

  Multiply the total number of exemptions claimed on line 6d of Form 1040 by $3,650. Enter this value on Box 42, "Exemptions," on page 2 of Form 1040.

• 7

  Subtract the value in Box 42 from the amount of income reported in Box 41. The result is reported in Box 43, "Taxable Income".