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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.
The ability to claim a child as a dependent may result in a reduction of your income taxes. Age is one test the Internal Revenue Service (IRS) uses to determine eligibility, but there are four additional conditions the child must meet before you are allowed to claim him as your dependent.nder 19 Years of Age. If your child meets the other tests, he must not be older than you or, if married and filing a joint return, your spouse. He does not have to be a student to qualify as long as he is under the age of 19 as of Dec. 31 of the year for which you are filing taxes.