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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.
1 A spouse can never be a dependent. 2  If you can be claimed as a dependent on someone elseâs tax return, you cannot claim anyone as a dependent. 3  If you had a child on December 31, you can claim them as an exemption for the entire year. A spouse can never be a dependent. 2  If you can be claimed as a dependent on someone elseâs tax return, you cannot claim anyone as a dependent. 3  If you had a child on December 31, you can claim them as an exemption for the entire year.