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Exceptions. If your 18-year old is married and files a tax return with his spouse, you canât claim him as a dependent, unless the couple has no taxable income and merely filed the claim to obtain a refund. If your 18-year old is living on his own and not a student, you can no longer claim him on your taxes.
Whether or not you can claim a newborn baby on your 2012 tax return depends on the babyâs date and time of birth. If the new arrival is born at 11:59 p.m. on December 31, you can claim her as a dependent for the 2012 calendar year. But, if she arrives a minute later, youâll have to wait until next year to claim the infant on your 2013 tax return.