If she was under the age of 24 on 12/31/2018 and a full-time student for five months, then you will qualify to claim her as a dependent if you meet the qualifications below.
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Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, adopted child or an offspring of any of them.
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Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
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Do they live with you? Your child must live with you for more than half the year, but several exceptions apply. Being away at school is one of the exceptions.
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Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
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Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tiebreaker rules,” which are found in IRS Publication 501. These rules establish income, parentage and residency requirements for claiming a child.
If she was age 24 or older on 12/31/2018, then you do not qualify to claim her as a dependent in 2018 since her income was over the $4,150 threshold.
