Dependent student

[lsharp1020]

my 18 year old daughter made 12K in 2016.  Is there a min amount that she makes  before I can claim her on my taxes?  She does not provide more than half of her own support and she is a college student.

[RichardK · Accepted solution]

No, there is no minimum amount that disqualifies your 18 year old daughter from being your "qualifying child", as long as you provide more than 50% of her support, and she meets the other Qualifying Child tests, you can claim her as a dependent. Click here for the "qualifying child" tests.

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

·        Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.

·        Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

·        Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

·        Support — did not provide more than one-half of his/her own support for the year.