Full time college student

[stewl01]

my 20 year old daughter is a full time student.  I was told I could claim her as a dependent.  Is this correct?

[Phillip1]

Yes. 

You can claim your 20 year old daughter as a dependent if all of the following requirements are met:

• She is between the ages of 19 and 24,
• 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.