Being away at college is considered time living at home, but the total time she lived at home would have to be greater than 6 months in order for that question to have been satisfied. If your daughter files her own income tax return this year, she will not be able to claim herself if you claim her, so you may want to discuss this with her first. To be able to claim your daughter on your tax return all of the following conditions have to have been met:
A parent may claim their child if they meet the qualifying child test as outlined below:
Qualifying Child
These 5 tests (all of them), will qualify a child as a
dependent:
-
Relationship: They
must be your child, adopted child, foster-child, brother or sister, or a
descendant of one of these (grand or nephew).
-
Residence: They
had to live with you in the same residence for more than half the year.
Being away at school is considered as living at home.
-
Age: Must
be under age 19 or under 24 and a full-time student for at least 5 months
of the year. They can be any age if they are totally and permanently
disabled.
-
Support: child
did not provide more than half of their own support during the year.
-
Joint
Support: The child cannot file a joint return for the year.
