@Kcarver said:
- She is a full time student.
- She moved out in July but up until then she lived with us.
- She has assistance (not from us) in paying for her rent, groceries, utilities, etc, at her apartment.
Since she is a full time student, under 24, and lived with her father for more than half the year, she may qualify as a dependent under the qualifying child (QC) rules, instead of the qualifying relative rules. The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half her own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support. There is no income test for a QC.
Most "assistance" is considered third party support and not support provided by the student. Scholarships are ignored in the support calculation. But, if she worked all year, she may have provided more than half her own support.
As others have said, a parent is not allowed to claim the education credit if he files Married Filing separately. In your case, the student may be better off claiming herself.
