My daughter is 18, Can I claim her as I support all her college expenses?

 
KochuK
Employee Tax Expert

Deductions & credits

Hi Chow79,

Please refer to Table 5 on page 11 of below link for rules of claiming a dependent.

https://www.irs.gov/pub/irs-pdf/p501.pdf 

Test #4 is "The child must not have provided more than half of her own support."

Worksheet 2 on page 15 is to determine support.

In the middle section "Expenses for the Person You Supported" includes the person's total education expenses. Considering nowadays college tuition is expensive, you daughter is likely not have provided half of her own support.

If she meets all other tests from Table 5, you should be able to claim her as a dependent in your 2021 tax return.

Hope the above helps.

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Deductions & credits

Thank you for the reply. Bullet 3 states "The child must have lived with you for more than half of the year." If my child is living on campus, will that still apply?

Deductions & credits

Yes.   Living at college is a temporary absence and counts as time at home.