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Does my daughter have to file taxes? She made $7,123.63. Can she file herself as an exemption instead of me, her mother?

 
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Does my daughter have to file taxes? She made $7,123.63. Can she file herself as an exemption instead of me, her mother?

You may be able to claim her as your dependent under the Qualifying Child rules.  If her residence would normally be in your home and she is away from the home for education then that is a temporary absence and you can consider her living in the home for the whole year under the rule.  There is the rule that she cannot have provided over one-half of her own support to be claimed as a dependent.  You will have to determine the amount of support that is provided by using this IRS worksheet - https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Her income does not preclude you from claiming her as your dependent.  If you are able to claim her as a dependent, she will have to file a tax return since her income is greater than $6,300 if from wages on a W-2.  She would indicate on her tax return that she is being claimed as a dependent on someone else' return.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.

3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. 

6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.

7. The child must be younger than you unless disabled.

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3 Replies

Does my daughter have to file taxes? She made $7,123.63. Can she file herself as an exemption instead of me, her mother?

How old is your daughter?  Is she a full time student?  Does she live in your home?

Does my daughter have to file taxes? She made $7,123.63. Can she file herself as an exemption instead of me, her mother?

she is 20, full time student, lives at apartment

Does my daughter have to file taxes? She made $7,123.63. Can she file herself as an exemption instead of me, her mother?

You may be able to claim her as your dependent under the Qualifying Child rules.  If her residence would normally be in your home and she is away from the home for education then that is a temporary absence and you can consider her living in the home for the whole year under the rule.  There is the rule that she cannot have provided over one-half of her own support to be claimed as a dependent.  You will have to determine the amount of support that is provided by using this IRS worksheet - https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Her income does not preclude you from claiming her as your dependent.  If you are able to claim her as a dependent, she will have to file a tax return since her income is greater than $6,300 if from wages on a W-2.  She would indicate on her tax return that she is being claimed as a dependent on someone else' return.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.

3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. 

6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.

7. The child must be younger than you unless disabled.

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