An 18-year-old child may be claimed as a dependent if the child had gross income of $3,900, provided the other dependency tests are met.

Name: An 18-year-old child may be claimed as a dependent if the child had gross income of $3,900, provided the other dependency tests are met.
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According to the IRS, an 18-year-old child may be claimed as a dependent if they meet the dependency tests, and having gross income of $3,900 or less is one of the criteria for being a dependent.

An 18-Year-Old Child May Be Claimed as a Dependent If