@rgomez92 wrote:
How about if my daughter who I 100% supported in 2020 and was in college but earned enough that she could have supported herself. Can I still claim her as a dependent or is she considered an independent because she could have technically supported herself with her income of $32K? Thanks.
If she was a full time student under the age of 24 and she provided over one-half of her own support then you cannot claim her as your dependent.
Use this IRS worksheet for determining the amount of support provided - https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
