Age is a factor in the qualifying child test, but not the qualifying relative test. As long as the following dependency exemption tests are met, you may claim him or her:
Qualifying child or qualifying relative test;
Dependent taxpayer test;
Citizenship or resident test; and
Joint return test.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, or Tax Topic 354 , Dependents for more information.



