Can I claim my college student

[nsemersky1]

Can I claim my college student who had a job and filing her own return

[scrosemount]

my college student lives out of state full time for school. can I claim her as a dependent.

[Texas Roger]

Has she permanently moved out of state or is she temporarily living there while in college? Temporary absences while living at college can be considered living with you when determining if a student qualifies to be your dependent or not.

[scrosemount]

She has lived out of state in an apartment for a year now. She has signed another year lease because she is starting her junior year. She works and pays rent and house bills but I pay for car insurance,cell phone, and 2 student loans of hers.

[Texas Roger]

Is she providing more than half her own support? You can use the worksheet on p. 16 of IRS Pub. 501 to help you determine that: <a rel="nofollow" target="_blank" href="http://www.irs.gov/pub/irs-pdf/p501.pdf">http://www.irs.gov/pub/irs-pdf/p501.pdf</a>
She must be under age 24, live with you more than half the year (including temporary absences while away at college) and have NOT provided more than half her own support for you to be able to claim her as a qualifying child dependent.

[SherekaB · Accepted solution]

You can claim her as a dependent as long as you can answer YES to these questions. The main being under age 24 and not providing more than half her own support. If she lives somewhere else due to college this is fine and does not change her primary home of residence.

• Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
• Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
• Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
• Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tie breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage and residency requirements for claiming a child.