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Subject Topic: Qualifying Child--Age limits (Topic Closed Topic Closed) Post ReplyPost New Topic
  
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chienluver
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Joined: 26 Jul 2006
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Posted: 30 Mar 2009 at 14:36 | IP Logged  

I have a question about the age limits for qualifying child. The following
is what the IRS website says:

"Age — must be under the age of 19 at the end of the tax year, or under
the age of 24 if a full-time student for at least five months of the year, or
be permanently and totally disabled at any time during the year."

So, what does "under the age of 19" means? Does it mean "strictly under
19 (ie. the age is 18 or below)" or "19 or below"? Suppose we are talking
about tax year 2008.

1. Can a child be claimed if her 19th birthday is on Jan 1, 2009?
I am sure that the answer is yes, because she is 18 or below for the entire
year of 2008.

2. Can a child be claimed if her 19th birthday is on a day within 2008,
say, April 1, 2008?

In short, I am trying to find out qualifying status of child of "borderline"
age. Thanks.



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sashkacpa
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Posted: 30 Mar 2009 at 19:03 | IP Logged  

I think this is qualifyes into the same category where last day of the year decides.

My answer is if child turns 19 on December 31 that child doesn't qualify. Because if child is born on December 31 that child qualifys for the whole year.

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chienluver
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Joined: 26 Jul 2006
Location: United States
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Posts: 67
Posted: 30 Mar 2009 at 19:08 | IP Logged  

Thank you. Your answer is correct. The meaning of "under the age of 19"
really strictly under the age of 19, per IRS website.

http://www.irs.gov/publications/p501/ar02.html#en_US_publink 10004184
4


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