sarandan
Returning Member

Hello, my daughter, who turned 21 in 2016, was a full-time student last year.

Her college and living expenses came from a combination of 1) earnings from a summer job, 2) a 529 account we contributed to over the years, and 3) a UGMA account in her name. Her 2016 earned and unearned income total well under withdrawals from the 529 and UGMA accounts. She can't be claimed by anyone else, and she's not married. Is there any reason we can't claim her as a dependent for last year?