Dependent full time student birthday 9/4/99-8 months in 2023 under 24

[jblynch]

Can this child still be a dependent or is it the age at the end of a tax year that counts?

Thanks!  Jeff Lynch

[sjrcpa]

So we're back to What does under 24 mean? 🤣

@jblynch Inside joke for those of us who've been around here forever.

There are many factors that determine who can be claimed as a dependent. Under 24 means as of 12/31/23.

[abctax55]

Oh Susan.... thanks for the reminder that we need to be laughing a bit this time of year.  I don't think that thread survived the various reincarnations of this forum. 

I hope the troll party thread did - and it was about this time of year if I remember correctly.  It was pretty much my first real interaction on this forum.  

And FYI to all,  I spoke with Sandy last week very briefly; we are going to catch up after the 15th.

[IRonMaN]

We will just have to bring out the gaurd dog to watch over this post🐶

[sjrcpa]

But not Hugh.

[sjrcpa]

Anna - good to know about Sandy.

[BobKamman]

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@sjrcpa wrote:

  Under 24 means as of 12/31/23.

Are you sure it doesn't mean as of 01/01/24?

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[abctax55]

Susan... bite your tongue !

[sjrcpa]

@BobKamman No I'm not. I was tired and didn't look it up.

[Terry53029 · Accepted solution]

• To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.