STORY: Many 2010 tax breaks still in place. Sadly, the fact that you provide housing and sustenance for an adult child â or anyone else â doesn't automatically mean you can claim that individual as a dependent. Factors that affect whether an individual is a qualified child include: â¢ Relationship.he qualifying relative must have gross income of less than the amount of the personal exemption. This income test prevents a lot of parents from claiming older adult children as dependents because even a part-time job will render the child ineligible, Durkin says.
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