A cognitive assessment is an examination conducted to determine someone's level of cognitive function. There are a number of reasons to perform such an exam, and this test can be administered by a mental health professional, neurologist, or education professional, depending on how it is to be used.
The passage of the Health Care Reform Act, which requires insurers to provide coverage for dependent children up to age 26, has left many TRICARE beneficiaries asking what that would mean to their older dependent children since the current age limit for TRICARE is 21, or age 23 if the child is a full-time student.
IRS Dependent Age Tests. You can claim kids as dependents if they are under age 19 at the end of the year. The IRS extends the limit for children who are enrolled in school at least five months during the year. In this case, you can claim a student who is younger than 24. There is no age restriction to claim a child who is permanently disabled. Some of the tax breaks you can get for dependent kids have their own age limits. You may qualify for the Child Tax Credit as long as a dependent child is under age 17. If you have to pay for a caregiver so you can work, you may be eligible for the Child and Dependent Care Credit until a child is 13 years old. Other Tests for Dependents