Frequently Asked Questions

How do I notify the IRS my address has changed?

  • Use your new address on your tax return
  • Use Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party – Business
  • Send a written statement with your name, old and new address, and social security number (or individual taxpayer identification number or employer identification number)
  • Oral notification
  • Electronic notification only if your refund check was returned to them

Is there an age limit on claiming my child as an dependent?

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old, or any age if permanently and totally disabled.
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

In addition to meeting the qualifying child or qualifying relative test, you may claim a dependency exemption for your child as long as all of the following tests are met:

  1. Dependent taxpayer test
  2. Citizen or resident test, and
  3. Joint return test

How much does an unmarried dependent student have to make before he or she has to file an income tax return?

If you are an unmarried dependent student, you must file a tax return if your earned or unearned income exceeds certain limits. To find these limits, refer to Dependents under Who Must File, in Publication 501, Exemptions, Standard Deduction, and Filing Information.

Even if you do not have to file, you should file a federal income tax return if you can get money back (for example, you had federal income tax withheld from your pay or you qualify for a refundable tax credit). See Who Should File in Publication 501, for more examples.