The Tax Cuts and Jobs Act of 2017 changed the impact of dependents on parent tax returns but not the definition of who can claim the dependent.
If your daughter is not a full time student, if she earned more than $4,300 last year then you are not able to claim her as a dependent.
If she is a full time student and you provided over half of her support, she is still considered your dependent.
On your tax return, she may qualify for a $500 dependent tax credit reducing your overall tax bill by $500.
She still needs to file her own tax return if the amount reported on her 1099-NEC is more than $400 whether she is your dependent or not.
She can claim any ordinary and necessary deductions related to the non-employee compensation reported on the 1099-NEC to reduce any income and self-employment tax liabilities.
Is She My Dependent?
