The Income Tax delivery campaign for 2025 income is about to begin and, at this moment, one of the most common doubts among taxpayers is related to the composition of the household. The question is repeated every year: after all, until what age can children continue to be included in their parents’ declaration.
The answer can directly impact tax deductions and the final tax calculation. Correctly defining whether a child can still be considered a dependent is an important step to avoid errors, prevent later corrections and understand which benefits can or cannot be used on the declaration.
Until what age can children remain on their parents’ income tax
According to the Saldo Positivo website, from Caixa Geral de Depósitos, children can be considered dependents in the IRS up to the age of 25, as long as they do not earn an annual income exceeding 14 national minimum wages. In the case of 2025, this limit corresponds to 12,180 euros per year.
As long as these two conditions are met simultaneously, the child can continue to be included in the parents’ household for tax purposes. This means that the expenses associated with the dependent can still be considered in the parents’ declaration.
When they are no longer considered dependents
The situation changes when the young person exceeds the age limit or starts to have income above the amount stipulated by law. When this happens, you can no longer be included as a dependent on your parents’ Income Tax.
According to the same source, from that moment on, the son must submit a separate declaration. This step becomes habitual when the young person completes his studies, enters the job market in a stable manner and starts to have his own income above the set limit.
There is also an impact on IRS Jovem
This choice also has repercussions on another point that many taxpayers follow closely: the Youth Income Tax. A child who continues to be a dependent on their parents’ declaration cannot, at the same time, benefit from this tax regime.
Positive Balance explains that the Youth Income Tax is intended for taxpayers who submit their own declaration. Therefore, keeping a child at home can mean giving up this regime, which forces many families to do the math before deciding which tax solution is most advantageous.
What happens when parents are separated
In cases of separated or divorced parents, the situation can become more sensitive, especially when there is shared custody. The way in which the child enters the IRS then depends on the residence regime and the legal distribution of parental responsibilities.
According to the publication, when there is shared custody with alternating residence, each parent can deduct 50 percent of the dependent’s expenses. If one of the parents has sole custody, the child must only appear on that person’s declaration, with that parent being the only one to benefit from the corresponding deductions.
What you can still do with e-Fatura this month
While the Income Tax campaign does not begin, there are still important checks to be carried out on the Finance Portal. Until the end of March, taxpayers can consult the expenses considered by the Federal Revenue Service for tax deduction purposes.
According to DECO PROteste, at this stage the global amounts calculated after the invoice validation period has already been reflected. This allows you to understand which expenses were actually considered and whether there are omissions or values that deserve to be reviewed in the declaration.
How to consult the values already recognized
To consult this information, each member of the household must access their personal area of the Finance Portal and look for the section relating to deductions. The query allows you to check the values recognized in categories such as health, education, general family expenses, residences or housing.
DECO PROteste also remembers that, at this stage, the values already include expenses that were previously not available in e-Fatura, such as house rent, eligible interest on real estate credit, user fees and certain non-reimbursed health expenses.
You can still correct expenses later
Even if some values are not correct, not everything is closed at this stage. In certain cases, the Income Tax declaration will allow you to correct or add expenses that were not correctly considered by the Federal Revenue Service. This means that prior review of deductions is still important. For many families, especially those with dependent children or questions about the household, this preparation can make a difference in the refund or final tax payable.
Confirming now can avoid errors later
A few weeks before Income Tax is due, confirming whether your children can still be considered dependents and reviewing expenses already recorded is a way to reduce the risk of errors in the declaration. This check allows us to reach April with more clarity about what should be included in the home. At a time when many taxpayers are looking to maximize deductions and avoid surprises with the IRS, understanding up to what age children can be included in Income Tax is no longer a bureaucratic detail. In many cases, it can even change the final result of the declaration.
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