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Level 1
July 9, 2020
Question

Can I claim my 39 year old daughter who lived with me all of 2019 she had student loans but no work income

  • July 9, 2020
  • 2 replies
  • 3 views
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2 replies

macuser_22
Alumni - Champ
Alumni - Champ
July 9, 2020

Possibly if you meet all there requirements.  (You automatically pass test #1 & 2)

 

---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 - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,200 (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/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2019_publink1000226268

**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.**
rjs
Level 15
Level 15
July 9, 2020

Note that requirement #3 refers to gross income. That includes any kind of income that's not tax-exempt, not just "work income."


Is your daughter permanently and totally disabled? If so, that could change the picture.