full time student interpretation

[lb2-marton]

Hello

my daughter was 23 in 2024 and graduated in the university ceremony with a 4 yr degree on April 26...  5 days shy of May 1.  I understand that a full-time student means 5 months in school.  How rigid is this interpretation.  The university she attends used to have their ceremony in early May.  I would like to claim her as a dependent because I am still covering more than 50% of her expenses.

[Vanessa A]

Very rigid.  If she was a student on May 1st, you can claim her.  If she was not a student for at least one day during 5 months, you cannot claim her. 

Does she have income?  If so, is it less than $5,050?  If her income is less than $5,050 then you can still claim her as a qualifying relative dependent on your return. This will still allow the same $500 Other dependent Credit and for you to file as Head of Household. 

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $5,050 in income (not counting social security)