What age must a qualifying child be if they are a full-time student?

To qualify as a dependent under the "qualifying child" criteria, a child who is a full-time student must be under 24 years old at the end of the calendar year in which you are claiming them. This rule acknowledges the extended educational paths many individuals take, allowing those who are pursuing higher education beyond high school to be claimed as dependents until they reach 24.

This age limit helps clarify the dependency criteria specifically for students, distinguishing them from non-student dependents. It's important for taxpayers to be aware of the distinctions in age limits based on the child's student status to effectively claim them on tax returns. Understanding this can have significant implications for determining eligibility for various tax benefits, such as the Earned Income Tax Credit or the Child Tax Credit.