Education


@Ognak1 wrote:

Ok, can her mother and I take turns claiming her as a dependent?

 

Also, can I claim the tuition deduction even though she isn't my dependent?

 

LOL...I'm just trying to find any tax credits I can in this scenario. I am giving my daughter approximately $1000 a month in support of her going to school. 

 

 


Actually the rules for claiming a 19 year old are different.  Only the parent that paid more than half of her total support for the year can claim.    Living with the parent is immaterial for an adult dependent.  See the IRS link below for the support rules and worksheet.  Her total gross income must be below the limits.

 

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days as a member of your household - There are exceptions for temporary absences such as school, illness, business, vacation, military service).

3. The person's gross income for the year must be less than $4,300 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/pub/irs-pdf/p501.pdf

** Pub 501 Worksheet 2 for determining support
https://www.irs.gov/publications/p501#en_US_2020_publink1000292527

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**