IRS Publication 501 lists the rules and qualifications to determine if you can claim a dependent. Only if all 5 tests are passed can you claim your child as a dependent.
- Relationship: The child must be your son, daughter, stepchild, etc. - Based on the information provided the child is your daugher and meets this test.
- Age: The child must be under age 19 at the end of the year OR be under age 24 at the end of the year, a student and younger than you or your spouse OR any age is permanently and totally disabled - Based on the information you provided, your daughter is a student and will be under age 24 by the end of year so your daughter meets this test.
- Residency: The child must have lived with you for more than half of the year - Based on the information provided it appears your daughter would fail this test; however, there is an exception for temporary absences such as a child away at college. It appears your daughter would pass this test.
- Support: The child must not have provided more than half of their own support for the year - Based on the information you provided it appears your daughter may fail this test.
- Joint Return: The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). - Based on information your daughter is single and would not be filing a joint return so she would pass this test.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
