Can You Claim Your 23-Year-Old Daughter?
Probably not.
She is too old to be your Qualifying Child (must be under 19, or 24 if a full-time student).
As a Qualifying Relative, her gross income must be under $5,050 (2024 limit) and you must provide more than half her support.
Since she works full-time, it’s likely her income exceeds $5,050, disqualifying her.
Can You Claim Your 6-Month-Old Grandson?
Your daughter has first right to claim him as his parent under IRS tie-breaker rules—even if he lives with you.
If she chooses not to claim him, you may claim him only if:
He lived with you more than half the year,
You provided more than half his support,
And your daughter does not claim him.
Your daughter should check the box on her tax return: “Someone else can claim me.”
The IRS prioritizes parents over grandparents in dependent claims unless the parent waives the right.
Official IRS Resources:
IRS Dependency Rules (Publication 501)
Qualifying Child & Relative Tests
