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Level 1
June 3, 2019
Question

Dependent - my daughter is a full time student in law school. She turned 24 in August 2015. Can I claim her as a dependent? She earned less than $1000. in 2015?

  • June 3, 2019
  • 1 reply
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    1 reply

    PopeyeTheSalior
    Level 13
    June 3, 2019

    It would be Yes, if you provide more than half of her support during the year of 2015.  

    Since your daughter is not under age of 24 by December 31, 2015, she does not meet the Qualifying Child rule.  

    Then, we will go to the Qualified Relative rules.  

    Four tests must be met for a person to be your qualifying relative. The four tests are:

    1. Not a qualifying child test,

    2. Member of household or relationship test,

    3. Gross income test- she cannot make more than $4000 during the year.

    4. Support test- You have to provide more than half of her support during the year.  Please also see SupportWorksheet