Education

Since your daughter turned 24 in 2025 she cannot be a qualifying child dependent for tax year 2025, even if she was a student---she is too old.  She can still be a qualifying relative dependent for the $500 credit for other dependents if she had less than $5200 of income not counting any Social Security in 2025.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5200 in 2025 (not counting Social Security)
• You provided more than half of their financial support.

  When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

  Related Information:

  • What does "financially support another person" mean?
  • What is a "qualifying person" for Head of Household?

     

    IRS interview to help determine who can be claimed:

    https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent