Our daughter aged out of being a qualified dependent last year, though she still lived at home and was a full-time student. Can we still deduct her tuition expenses?

[Hal_Al · Accepted solution]

No. The tuition credit or deduction goes with the student's exemption (dependency).

Turning 24 doesn't automatically disqualify your child from being your dependent. It just changes the qualifying rules. She must now have less than $4050 of income.

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 that age test.

 A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016)

3. The taxpayer must have provided more than 1/2 his support 

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer