Hal_Al
Level 15

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Put 12 (probably). It depends on the definition of temporary jobs. They not only must have lasted a short time, she must of had knowledge that the job would be temporary from the beginning.

In addition, she must file a resident state return in your state. She will have to file non resident returns in the other states.

But that doesn't, alone, mean she is your dependent. How old is she and when did she graduate? If she wasn't a full time student for parts of 5 months in 2017, she cannot be your dependent.

See full dependent rules at the other answer.

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Graduation year

If he/she was a student (under 24) for at least 5 months and lived with you for more than half the year, and did not provide more than 1/2 his own support for the whole year, you can still claim him. Be sure he knows you're claiming him, so he doesn't claim himself. He can only be claimed once. But, he can "file taxes" without claiming his own exemption.

The real question is who should be claiming him in this "transition" year to adulthood. You two have to agree on who is going to claim his exemption. Each should do their taxes both ways and see which way the family comes out best.  Even then, you have to meet the rules. The rule is that a child of a taxpayer can still be a “Qualifying Child” dependent, regardless of  his income, if:

1. he is a full time student under 24 for at least 5 calendar months of the year (graduating in May usually means you meet the 5 month rule)

2. he did not provide more than 1/2 his own support  (scholarships are considered 3rd party support and not support provided by the student). 

3. lived with the parent (including time away at school or temporary jobs where her intent was to return to your residence) for more than half the year

So, it usually hinges on  "Did he provide more than 1/2 his own support in 2017.

The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants. IRS Publication 501 on page 20 has a worksheet that can be used to help with the support calculation. See: http://www.irs.gov/pub/irs-pdf/p501.pdf