| Show Age now a factor in claiming student dependents A new tax law has changed the requirements for claiming a dependent who is isa isa isa a student according to the Internal Revenue Service district district district dis dis- dis- dis office Beginning with their 1989 federal income tax returns parents may not claim an exemption exemption exemption ex ex- emption for a dependent who is a student and is age 24 years or older by the end of the calendar year unless the dependents dependent's gross income is less than the exemption amount 2000 for 1989 If the parents cannot claim the dependency exemption exemption exemption ex ex- emption under this new rule in the Technical and Miscellaneous Miscellaneous Miscellaneous laneous Revenue Act of 1988 the dependent may claim an exem exemption on his or her own tax return As before certain requirements requirements requirements require require- ments must be met to claim a child as a dependent Specifically to meet the gross income criteria dependents must be children of the parents and meet the other four dependency tests If the dependent is a student he or she must now also be under 24 years of age Prior law stated that the student dependents dependent's dependents dependent's dependents dependent's de de- de- de pendent's age did not matter Call the IRS at 1 1041 to get tax information on claiming dependents for 1989 |
