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)
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