You can claim her as
a dependent as long as you can answer YES to
these questions. The main being under age 24 and not providing more than half her own support. If she lives somewhere else due to college this is fine and does not change her primary home of residence.
my college student lives out of state full time for school. can I claim her as a dependent.
Has she permanently moved out of state or is she temporarily living there while in college? Temporary absences while living at college can be considered living with you when determining if a student qualifies to be your dependent or not.
She has lived out of state in an apartment for a year now. She has signed another year lease because she is starting her junior year. She works and pays rent and house bills but I pay for car insurance,cell phone, and 2 student loans of hers.
Is she providing more than half her own support? You can use the worksheet on p. 16 of IRS Pub. 501 to help you determine that: <a rel="nofollow" target="_blank" href="http://www.irs.gov/pub/irs-pdf/p501.pdf">http://www.irs.gov/pub/irs-pdf/p501.pdf</a>
She must be under age 24, live with you more than half the year (including temporary absences while away at college) and have NOT provided more than half her own support for you to be able to claim her as a qualifying child dependent.
You can claim her as
a dependent as long as you can answer YES to
these questions. The main being under age 24 and not providing more than half her own support. If she lives somewhere else due to college this is fine and does not change her primary home of residence.