“My Child Is 26 and in Graduate School — Can We Still Claim Them as a Dependent?”
An Enrolled Agent’s Practical Guide (2025)
“Our child is 26 and currently enrolled in graduate school.”
“They don’t have any income right now — can we still claim them on our tax return?”
This is one of the most frequently asked questions I see in real EA consultations.
The confusion usually comes from focusing on income alone, when in reality,
U.S. tax law looks at age, income, and financial support together.
Hello, our child is 26 years old and currently attending graduate school.
They have no income at the moment.
We are not directly paying tuition.
Can we still claim our child as a dependent on our joint tax return?
🔍 EA Perspective — Why This Is Not a Simple Yes or No
This question cannot be answered with a simple YES or NO.
Dependency status is determined not by whether a child is a student or unemployed, but by whether specific IRS tests are met at the same time.
1️⃣ The First Gatekeeper: Age Rules (The Under-24 Threshold)
Even if a child is a full-time student, they can only qualify as a Qualifying Child if they are under age 24.
A 26-year-old graduate student automatically fails the Qualifying Child test.
From that point forward, the only possible path is under the Qualifying Relative rules.
2️⃣ Qualifying Child vs. Qualifying Relative — Side-by-Side
| Category | Qualifying Child | Qualifying Relative |
|---|---|---|
| Age | Under 24 (full-time student) | No age limit |
| Income Limit | No specific limit | Under $5,200 (2025) |
| Support Test | Child does NOT provide over 50% | Parents provide over 50% |
3️⃣ The Two Questions Every EA Checks First
- ① Is the child’s annual gross income under $5,200?
- ② Did the parents provide more than 50% of total support?
“Gross income” may include more than just part-time wages.
For graduate students, this often includes taxable scholarships, stipends, and TA/RA W-2 wages. This is where many families unintentionally fail the test.
4️⃣ Tuition and Support — Who Actually Paid Matters
Under IRS rules, tuition is considered part of total support.
However, what matters is who paid for it.
- Parents paid tuition → counts as parental support
- Child paid via own funds, loans, or third-party help → child support
- Scholarships → excluded from support calculations
When tuition is covered by scholarships, the parents’ support percentage often drops sharply —
even if they are helping with living expenses.
🧮 EA Example — Why Most Cases Fail the Support Test
• Total annual support: $28,000
• Tuition: $16,000 (covered by scholarship → excluded)
• Living expenses: $12,000
• Parents contributed: $5,000
👉 Parental support ≈ 18% → Dependency test failed
5️⃣ Even If Claimed, the Tax Benefit Is Limited
If a 26-year-old qualifies as a Qualifying Relative,
the primary tax benefit available to parents is typically the
Credit for Other Dependents (up to $500).
📌 EA Bottom Line
✔️ A 26-year-old graduate student is not automatically a dependent.
✔️ Both the income limit and 50% support test must be met.
✔️ “They’re a student” or “they don’t earn money” is not how the IRS decides.
This article provides general information based on U.S. federal tax law.
Dependency eligibility depends on individual income structure, support allocation, and filing status.
Do not rely solely on this article for tax filing decisions — consult a qualified tax professional for guidance specific to your situation.