@mike66usa wrote:
She lives at school 9-10 months out of the year. Which seems to eliminate one of the 5 tests. The $4700 limit seems to be another obstacle that eliminates one of the 4 tests in the article. That $4700 limit in this day and age is ridiculous. People make $20 working at McDonalds. That translates into working like 4-5 hours a week.
Since she is under the age of 24 and a full-time student she can be claimed as a dependent under the Qualifying Child rules. Under the rules her income is not a factor. Nor is her being away from home a factor since she is only temporarily away from home for education. You should have indicated that she lived in your home for the entire year. The only factor under rules that could apply would be if she provides over one-half of her own support.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
