Originally Posted by Delawaredave5
Understand dependent has to be below 24 to be claimed as dependent.!
Not entirely correct. the tests for a qualifying child do indeed reference 24. The tests for a qualifying relative are different. A qualifying relative may be your child.
Four tests must be met for a person to be your qualifying relative. The four tests are:
1)Not a qualifying child test
2)Member of the household or relationship test
3)Gross income test and (<$3900)
4) Support test (> 1/2)
Check out Pub 17 page 32.