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🔍 Form 8814 Age Requirements

This article explains the age rules for using Form 8814.

⚠️ Age Rules for the Child

• The child must be under age 19, or under age 24 if a full-time student.
• A child born on January 1 is considered to be age 19 at the end of the tax year.
• Do not use Form 8814 for a child who turned 19 on January 1.

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