Regarding whether or not my father can claim me as a dependent.

It means what it says, UNDER age 24. You may still be his dependent if your income is less than $3300 and he provides more than 50% of your annual support. Listen to your moderator.

Go to page 9 of the 2006 edition of Pub. 501.

Start in the right column under "Exemptions for Dependents"

It states that the term "dependent" means:

1. A qualifying child, or
2. A qualifying relative

On page 10 at the bottom of the middle column 5 tests are listed, all of which must be met, in order to be a qualifying child for dependent purposes. Since you turned age 24 during 2006, the age test is not met and therefore you are not a qualifying child of another taxpayer for dependency purposes. However, going back to where you started on page 9, if you're not a qualifying child you still could be a dependent as a qualifying relative. On page 13 in the middle column 4 tests are specified for a qualifying relative. Assume that tests 1, 2, and 4 are met then turn your attention to test

3, the Gross Income test. The Gross Income test explanation begins at the top of the middle column on page 14. If your gross income for all of 2006 was less than $3,300 (the 2006 personal and dependency exemption allowance), and of course the other 3 tests are met, you qualify as another taxpayer's, presumably one of both of your parents, dependent. If you are neither a qualifying child based on the 5 tests indicated on page 10 nor a qualifying relative according to the 4 tests prescribed on page 13, then no one else can claim you as their dependent and you are free to claim your own personal exemption. Hope this helps.

Frederick Lorca

Exactly what the Moderator said; or, to paraphrase, your

24th birthday cannot have occurred on or before Dec. 31 of the tax year in question.

Which means very specifically that you can be up to 23 years

11 months and 30 days old on December 31 and be "under age 24".

-Crystal