KrisD15
Expert Alumni

Education

The limit for Tax Year 2025 will increase to $5,200 (this year2024 the limit is 5,050)

So, yes, if gross income is less that $5,200 next year, and the other requirements are met, you can claim her as your Qualifying Relative and dependent.  

 

Students are students for the Qualifying Child requirements if they attend school at least part of at least 5 months of the tax year. 

 

 For tax year 2024:

 

“Qualifying child
To qualify as a dependent, a child must also pass these tests:
• Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Residency: Live with you for more than half the year, with some exceptions
• Support: Get more than half their financial support from you
• Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
See the full rules for a qualifying child
Qualifying relative
A qualifying relative must meet general rules for dependents and pass these tests:
• Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
• Gross income: Has gross income under $5,050
• Support: Gets more than half their financial support from you"

 

IRS LINK 

 

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