Certain Children Under Age 24

Your exemption amount is limited to the amount of your earned income plus $9,450 if condition 1, 2, or 3 below applies to you.

You were under age 18 at the end of 2024.

You were age 18 at the end of 2024 and did not have earned income that was more than half of your support.

You were a full-time student over age 18 and under age 24 at the end of 2024 and did not have earned income that was more than half of your support.

If condition 1, 2, or 3 applies to you, complete the Exemption Worksheet, including lines 7 through 10, to figure the amount to enter on line 22.

Do not complete this worksheet if the child filed a joint tax return for 2024 or if both parents were deceased at the end of 2024.

Certain January 1 Birthdays . If you were born on January 1, 2007, you are considered to be age 18 at the end of 2024. Your exemption amount is limited only if you did not have earned income that was more than half of your support.

If you were born on January 1, 2006, you are considered to be age 19 at the end of 2024. Your exemption amount is limited only if you were a full-time student who did not have earned income that was more than half of your support.

If you were born on January 1, 2001, you are considered to be age 24 at the end of 2024. Your exemption amount is not limited.