Is there an age limit on claiming my child as a dependent?

Yes, there is an age limit on claiming your child as a dependent, but it depends on whether the child meets the criteria for a "qualifying child" or a "qualifying relative."

1. Qualifying Child:
   • Under Age 19: The child must be under age 19 at the end of the year and younger than you (or your spouse if filing jointly).
   • Student Under Age 24: If the child is a student, they must be under age 24 at the end of the year and younger than you (or your spouse if filing jointly).
   • Permanently and Totally Disabled: There is no age limit if the child is permanently and totally disabled at any time during the year.
2. Qualifying Relative:
   • There is no age limit for a qualifying relative. However, the child cannot be your qualifying relative if they meet the criteria to be your qualifying child or the qualifying child of any other taxpayer.

To summarize, for a child to be claimed as a dependent under the "qualifying child" criteria, they must be under 19 years old, or under 24 years old if they are a student, unless they are permanently and totally disabled. For a "qualifying relative," there is no age limit, but the child must not meet the criteria of a qualifying child for you or any other taxpayer.

Sources:
Notice 2018-70
§ 152. Dependent defined
Publication 1380
CCA 200812024
Publication 501 (2023)