* Support: You must provide more than half of their financial support.
* Residency: They must live with you for more than half the year.
* Gross income: Their gross income must be below a certain limit ($4,700 in 2023).
* Filing status: They cannot file a joint return with a spouse.
* Relationship: They must meet a specific relationship test (child, stepchild, foster child, etc.).
Even a college student or someone older could still be claimed as a dependent if they meet all these criteria. The fact that they're in high school is only relevant insofar as it may affect their income and whether they meet the support test. A high school student who works and earns a significant income might not qualify, even if they live with you.