See the
Form 1040 instructions for complete rules on who can be claimed as a dependent.
An adult child is a child who is age 19 or older (age 24 or older if a student) at the end of 2025. In general, to claim an adult child or an adult relative such as a parent or an uncle as a dependent on your tax return, the following criteria must be met:
- The adult child's or adult relative's gross income must be less than $5,200.
- You must have provided over half of the adult child's or adult relative's support during 2025.