Prior to 2025, our child (turned 19 in August) was clearly a dependent as she was a full-time student, which we claimed (although she did have to file her own return due to income).
2025 was a mixed bag. She was a full-time student until mid-April (100% supported by us). From mid-April to mid-July she had a paid (barely) internship that was under the auspices of the school (probably 90% supported by us). From mid-July to the end of August, she was 100% supported by us while she applied for jobs. From September to the end of the year, she was full-time employed, although we still supported her at about 20% (pastry chefs in NYC just don't make that much).
Dependent or not for 2025?
