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Level 1
June 5, 2019
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Graduate student - dependent?

  • June 5, 2019
  • 1 reply
  • 29 views

My daughter, who is 22, will go to graduate school in a different state and be paid a very little stipend and her tuition will be waived so we will support her in terms of housing and life expenses.  Can we claim her as a dependent? 

Best answer by Hal_Al

Yes.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit.

Since she is a full time student, under age 24, she can still be a QC dependent. Support is not a requirement for QC. Being away at school is still considered to be living at home, so she meets the residency test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

1 reply

Hal_Al
Level 15
Hal_AlLevel 15Answer
Level 15
June 5, 2019

Yes.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit.

Since she is a full time student, under age 24, she can still be a QC dependent. Support is not a requirement for QC. Being away at school is still considered to be living at home, so she meets the residency test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year