See the
Form 1040 instructions for complete rules on who can be claimed as a dependent.
In general, if your child was age 18 or younger at the end of the year (or age 23 or younger at the end of the year, if your child is a student) and if your child didn't provide over half of his or her own support during the year, you can claim your child as a dependent.
In general, if your child is age 19 or older (or age 24 or older if a student) at the end of the year, then you can only claim your child as a dependent if the child made less than $5,200 during the year and you provided over half of their support. This rule also applies to other qualifying relatives who aren't children, such as a parent, brother, or aunt. If the qualifying relative made more than $5,200 in income during the year, you can't claim the relative as a dependent even if you're providing over half of their support.
There are a lot of special rules and detailed definitions for claiming a dependent that are found in the
Form 1040 instructions. The above are just the general rules that apply to most people in claiming a dependent. If your situation is not typical, please reference the
Form 1040 instructions for full details on whether you can claim someone as a dependent.