My daughter completed the majority of her high school courses Dec. 2023 but did not graduate until May 2024. Would she be a full time student for 2024?

Yes, she was a student for 2024.   And ..... you can claim her as a dependent until the year she turns 19, or until she turns 24 if she is a full-time college student after high school.

 

WHO CAN I CLAIM AS A DEPENDENT?

 

 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 tax return as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024.   (Not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

 

She turned 19 January of 2024.  So will that be an issue?  She was still as I said on the rolls of her high school as a student for the January to May timeframe.   

If the IRS calls you in for an audit and asks if she was a full time student, what would you say? Would you have proof that she was a high school student? If yes, claim her. If no, don't.