In order to claim your daughter as a qualifying child, she must meet the following tests:
- Relationship test. The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of these, such as your grandchild, niece, or nephew
- Residency test. The child must have lived with you for more than half of the year. Time away at school still counts as living with you.
- Age test. The child must be:
- Under age 19 at the end of the year and younger than you (or your spouse if MFJ), or
- Under age 24 at the end of the year, a full-time student for some part of each of any five calendar months during the year, and younger than you (or your spouse if MFJ), or
- Permanently and totally disabled at any time during the year,
regardless of age.
- Support test. The child cannot have provided over half of her own support during the year.
In your case, it sounds like there are only two areas to be concerned about:
- The age test, but as long as she's in school full time for some part of each of any five calendar months, she'll qualify.
- The support test, but education expenses are considered part of support, so if you're paying the substantial education expenses you indicated, you should be covered there also.
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