Generally children 18 or younger living at home can be claimed as dependents. Children 19–23 can be claimed if:

  1. They were in school “full-time” for 5 months (which would include partial months) during the year. “School” = high school, college, vocational school, etc. “Full-time” is as determined by that institution. OR
  2. During the year were not in school for 5 months, but earned less than approximately $4,000.

Children over 23 years of age only can be claimed if they earned less than $4,000 during the year.