No, there is no minimum amount that disqualifies your 18 year old daughter
from being your "qualifying child", as long as you provide more than 50%
of her support, and she meets the other Qualifying Child tests, you can claim her
as a dependent. Click here for
the "qualifying child" tests.
In general, to be a
taxpayer’s qualifying child, a person must satisfy four tests:
·
Relationship — the taxpayer’s child or stepchild (whether by blood or
adoption), foster child, sibling or stepsibling, or a descendant of one of
these.
·
Residence — has the same principal residence as the taxpayer for more than
half the tax year. Exceptions apply, in certain cases, for children of divorced
or separated parents, kidnapped children, temporary absences, and for children
who were born or died during the year.
·
Age — must be under the
age of 19 at the end of the tax year, or under the age of 24 if a full-time
student for at least five months of the year, or be permanently and totally
disabled at any time during the year.
·
Support — did not provide more than one-half of his/her own support for
the year.
