If your daughter is under 24 years of age and a full-time student, the time she spends living on campus or off-site at college is considered time spent at home. You will be able to claim her as your dependent if all of the conditions on the IRS test below are met:
A parent may claim their child if they meet either the qualifying child or qualifying relative test as outlined below:
These 5 tests (all of them), will qualify a child as a dependent:
- Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
- Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home.
- Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
- Support: child did not provide more than half of their own support during the year.
- Joint Support: The child cannot file a joint return for the year.