Subject: Summary of Criteria for Claiming an Adult Child as a Dependent
Dear [Client's Name],
I hope this message finds you well. I am writing to provide you with a concise summary of the criteria for claiming an adult child as a dependent, as per the Internal Revenue Code (IRC) § 152 and IRS guidelines.
1. **Qualifying Child Criteria**:
- The adult child must be younger than you, under age 19, or under age 24 if a full-time student at the end of the calendar year. There is no age limit if the child is permanently and totally disabled.
2. **Qualifying Relative Criteria**:
- The adult child must have a gross income less than $4,400 for the year 2022.
- You must provide more than half of their total support for the year.
- The adult child must not be claimed as a qualifying child by another taxpayer.
- The adult child must not file a joint return for the year, unless it is solely to claim a refund.
**Key Considerations**:
- Support includes expenses such as food, lodging, clothing, education, medical care, and transportation. For lodging you provide, its value is considered equal to the fair rental value
.- The relationship criterion is automatically satisfied for biological, adopted, or foster children.
Please review these criteria carefully to determine if you can claim your adult child as a dependent. If you have any questions or need further clarification, feel free to reach out.
Best regards,
[Your Name]
