Hello.
My child is 23 years old, full time graduate student. She is away for school and will return home for the break. Since she is a PhD student, the school covers her tuition, and she receives the stipend/grant. In 2025, she had the earned income (W2) of approx. $12K and stipend from school of $37K. My support for her was less than $5K. And her earned income does not cover 50% of support for her.
In her situation, can she claim herself as independent when filing her income tax? Or am I allowed to claim her as a dependent child for the last time, even though my support was minimal? I am a single mom, so if I can claim her as my dependent, then I can file as the head of household, and it will be beneficial. Is this legal to claim her as my dependent with very minimal support? Or can she file as an independent? If she can file as an independent, then will she be able to avoid the kiddie tax?
I have taken care of tax filing for both of us, using turbo tax in the past and I would like to do it correctly for 2025. I would appreciate it very much if someone could answer my question.
Thank you.
