29 May My kids are getting older. When do I stop deducting them?

Q. I have two children, one in college and one who is graduating. At what point would I stop taking them as deductions?
— Mom

A. Congrats to you and your children on their education milestones.

To your question, it depends.

As long as parents provide more than half the support for a child who is a full-time student that has not attained age 24, the parents can claim the child as a dependent for income tax purposes, said Neil Becourtney, a certified public accountant and tax director with Smolin, Lupin & Co. in Red Bank.

If the child is still a full-time student beyond age 24 — such as someone in medical school — and had gross income in 2025 of $5,200 or more (indexed annually for inflation), then the parents cannot claim the child even if providing more than half the support, Becourtney said.

“In the year a child graduates college, typically in May, if the child enters the workforce shortly after graduating often the child will not be claimed by the parents,” Becourtney said. “The parents may not have provided more than half the child’s support in the graduation year based on the wages the child earned.”

And, he said, the child may end up with a better tax result not being a tax dependent of their parents compared with the parents claiming the child as a dependent based on the parents’ level of income.

“New Jersey follows the federal rules, so if parents cease claiming a child for federal purposes they will also cease claiming the child for New Jersey tax purposes,” he said.

Email your questions to .

This story was originally published in May 2026. 

NJMoneyHelp.com presents certain general financial planning principles and advice, but should never be viewed as a substitute for obtaining advice from a personal professional advisor who understands your unique individual circumstances.