At what age does a child automatically qualify as a dependent if they are permanently and totally disabled?

A child qualifies as a dependent based on their disability status regardless of their age if they are permanently and totally disabled. This means that even if the child is older than typical age limitations for dependency, they can still be claimed as a dependent by their parent or guardian.

This provision recognizes the challenges faced by families with disabled children and provides continual support through the tax system. Age limits generally apply to non-disabled dependents, but in the case of a permanently and totally disabled child, this criterion is waived, allowing for a broader understanding of support along with the implications of dependency. Therefore, the correct answer accurately reflects the criteria under the federal tax law regarding claiming dependents.