Can we claim 28yo daughter, full-time Medical student with no income as dependent? She has student loans to cover tuition & health but we paid her daily living costs.

Forum|Forum|7 years ago
June 5, 2019
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TurboTax Home & Biz Windows

Hal_Al

Level 15

At 28, she is too old to be a Qualifying Child. But, a person can still be an other dependent (Qualifying relative in IRS parlance, even though they do not have to actually be related), if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with you ALL year

2. His/her gross taxable income for the year must be less than $4,000 (2015)

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

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

Money paid by loans for tuition and medical is support, not provided by you. Note that an adult child is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case.. If no one person (or married couple) provides 50% of the support (for example grandparents are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.