topic can i claim my daughter? she made 32,000, but she is a full time student and she has been living under my roof for 7 months and i am taking care of her expense? in Education

can i claim my daughter? she made 32,000, but she is a full time student and she has been living under my roof for 7 months and i am taking care of her expense?

hotgril352002 — Tue, 03 Feb 2026 05:36:16 GMT

Re: can i claim my daughter? she made 32,000, but she is a full time student and she has been living under my roof for 7 months and i am taking care of her expense?

DoninGA — Thu, 23 Jan 2025 13:39:11 GMT

If she is under the age of 24 and has not provided over one-half of her own expenses you may be able to claim her under the Qualifying Child rules if she meets all the requirements.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

Re: can i claim my daughter? she made 32,000, but she is a full time student and she has been liv...

Vanessa A — Thu, 23 Jan 2025 13:42:04 GMT

How old is she? If she is over 23 years old, then no, you would not be able to claim her as a dependent.

Also, if she is under 24 years old, what did she use her income for? If she used it to provide for more than half of her own support then no, you would not be able to claim her as a dependent.

Providing her own support would include things like a vehicle, insurance, education, food, clothing, entertainment, etc.

The following criteria must be met to claim someone as a qualifying child:

Your child (including adopted and foster children), your sibling, or a descendent of any of them.
Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
Lived with you for more than 6 months during the tax year
They did not provide more than half of their own support
They did not file a joint return, unless it was to claim a refund

To claim someone as a Qualifying Relative, they must be:

Your child ( including step children, adoptive children and foster children) or a descendent of them
Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
Your parent or grandparents, including step parents and in laws
Any other person that lived with you for the entire tax year
Not a qualifying child of another taxpayer
Someone that you provided over half of their support for during the tax year
Has less than $5,050 in income (not counting social security)

Re: can i claim my daughter? she made 32,000, but she is a full time student and she has been liv...

Hal_Al — Thu, 23 Jan 2025 18:48:46 GMT

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf