How old can your child be to claim as a dependent on your tax return?

Your child can be claimed from the moment of birth. Even if the child lived only for a moment, you can claim a dependent exemption for that child as long as it was a live birth. You can't claim an exemption for a stillborn child.

There are two types of dependents: Qualifying Child and Qualifying Relative. The age requirement for Qualifying Child is under age 19, or a student under age 24, or any age and permanently and totally disabled.

There are no age limitations for Qualifying Relative. So if your child doesn't meet the age requirement, then you might be able to claim him/her as a Qualifying Relative.

For more information, go online at www.irs.gov/formspubs. Select Publication Number. Type 501 into the Find box to read/print Publication 501 (Exemptions, Standard Deduction, and Filing Information).