Deductions & credits
She may not need to file a tax return. In 2024, if she made less than $14,600 (and less than $400 of self-employment income), and did not have federal income taxes withheld that she'd like a refund of, then a federal tax return isn't required. The state rules vary, so you'll need to check your state rules to see if she is required to file a state return. If you end up claiming her as a dependent, be sure she checks the box that someone else can claim her as a dependent in the TurboTax interview.
Whether she can claim herself depends on a few things. If she provided more than half of her own support she'll claim herself and tax the education credit, otherwise (as long as she meets all the other requirements for a dependent, below) you will claim her as a dependent and take the education credit, if you qualify.
Here are the rules for a qualifying child, from Rules for Claiming Dependents on Taxes:
- "Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There's no age limit if your child is permanently and totally disabled.
- Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
- Do you financially support them? Your child may have a job, but they cannot provide more than half of their own support."
