What is the age limit for a child to qualify under the Relationship test?

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The child must be under 24 years of age if they are a full-time student to qualify under the Relationship test for tax purposes. This provision allows parents to claim their children as dependents even if they are slightly older than the traditional dependent age limit of 18, provided they are enrolled in school. This is significant because many students continue their education past high school and may still rely on their parents for financial support during their college years.

The age limits are established to facilitate support for families with children who are pursuing education while ensuring they remain eligible for various tax benefits. For example, being able to claim a child as a dependent can result in advantages such as the Child Tax Credit or the ability to take education-related tax credits.

The other options do not fully capture the nuances of the Relationship test. For instance, claiming a child under 16 may apply to certain other tax benefits but does not encompass the broader considerations for dependents who are full-time students. Similarly, the option of under 18 is the age limit for general dependent qualifications but does not take into account the scenarios for full-time students. The notion that there is no age limit overlooks the specific criteria established by the IRS, which explicitly sets guidelines for dependents. Hence, understanding this

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