If a child has been emancipated, can the parents still claim them on their own tax return?

You can't claim your child as your dependent unless they are, in fact, your dependent under IRS rules. They must meet all these tests for the tax year in question: Relationship – the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these. Residence – has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year. Age – must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year. Support – did not provide more than one-half of his/her own support for the year.

Are you supporting this emancipated child?