If the dependent is a qualifying child dependent, you could claim her as long as she did not use the 15,000 dollars for her own support. If she did use the 15,000 dollars for her own support, it must must not account for more than half of her support. If she is a qualifying relative, you could not claim her because her income is too high.
See the following:
Qualifying Child Dependent:
- She is under the age
of 19, or she is between the ages of 19 and 24, and;
- She was a full time
student for 2016
- To be a student,
they must be, during some part of each of any 5 calendar months
of the year:
- A full-time
student at a school that has a regular teaching staff, course of study,
and a regularly enrolled student body at the school, or
- A student taking a
full-time, on-farm training course given by a school described in (1),
or by a state, county, or local government agency.
- The 5 calendar
months don't have to be consecutive.
- She did not provide
more than half of her own support.
-
This
test is different from the support test to be a qualifying relative,
which is described later. However, to see what is or isn't support,
see Support Test (To Be
a Qualifying Relative) , later. If you aren't sure whether a
child provided more than half of his or her own support, you may
find Worksheet 2 helpful.
- She did not file a
joint tax return.
- An exception to the
joint return test applies if your child and his or her spouse file a
joint return only to claim a refund of income tax withheld or estimated
tax paid.
Qualifying Relative
Dependent
- She earned less than 4,050 dollars.
- Your provided more than half of her support
edited 1/21/18 7:54 pm
