Question: Am I able to claim my Daughter at the age of 19 on my taxes if she is
1. Attending college.
2. Makes less than $10,000 annually.
Answer: No. or more accurately: not exactly. Being a full time student means that she may qualify as a dependent, under the qualify child rules even though she is over 18. Her income then does not matter ( whether she supports herself does matter). Third party support, like scholarships, does not count as support provided by her.
Question: The legal reading does state what length of time she needs to have been in school. Can one semester count?
Answer: Yes, if that semester covers parts of 5 months. Typically a semester starting any day in January and ending May (even May1st) or August- December meets the 5 month rule.
Question: Does being on college trump the fact that she might have made $12,000 within the year?
Answer: Yes, but not exactly. There is no income test for a "Qualifying Child"
