If she is a full time student under the age of 24 on December 31st, and she is being claimed as your dependent on your tax return providing all the other test are met such as income level.
- A full time student is any person who was enrolled at least half-time in some part of five different months of the year which includes high school. August through December would meet this test.
- Included below is a document showing tests for a qualifying child in the screenshot.
