To claim a child as a dependent the child must either be:

• under age 19 at the end of the year and younger than you (or your spouse if filing jointly)
• under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly)
• any age if permanently and totally disabled.

In addition to qualify as a dependent the child would have to pass the following tests:

• Dependent taxpayer test
• Citizen or resident test, and
• Joint return test

The qualifying tests and more information can be found at www.irs.gov