If your 22-year-old daughter was a full-time student for any part of five months during 2022 and lived with you from the beginning of the year until some time in July, she can still be your dependent child for 2022 as long as she didn't provide more than half of her own financial support in 2022.
You can use the IRS worksheet at this link to help with calculating support.
Claiming a child as a dependent generally requires that they live with you for more than half the year, they don't provide more than half of their own financial support, and are under the age of 19, or under 24 if a full-time student.
A full-time student is a student who is enrolled for the number of hours or courses that the school considers to be full-time attendance.
To qualify as a student, the person must be, during some part of each of any five calendar months of the year:
- A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
- A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.
This information is found in the Personal Exemptions and Dependents chapter of Publication 17.
Please also see this tax tips article for more information from TurboTax on claiming dependents.
Your daughter should report the excess scholarship income over qualified expenses on her tax return along with her other wages. In TurboTax, report the excess as income on the “wages and salary” line and enter “SCH” to the left of the amount.
See this article for more information on this topic.
[Edited 03/20/23| 3:21pm PST]
@T4Tax (edited)
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