The time that your daughter is on campus is viewed as time at home with you. If the criteria of the IRS test below is met, you will be able to claim your daughter as a dependent.
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.
