topic Re: Dependant in Education

Dependant

Leith88 — Mon, 07 Apr 2025 21:29:32 GMT

We are getting denied for our oldest daughter who’s 20 you, she lives with us and we are provided more than half her support but she made over $5050 dollars last year, this question about income was not asked of our second daughter who’s 19yo?

Re: Dependant

MindyB — Mon, 07 Apr 2025 21:33:03 GMT

Can you clarify whether the older daughter is not a student and the younger is? There are different rules for permissible wages based on if the person was a full time student for at least 5 months of the year or not.

If the person was a full-time student, they can make any amount and be a dependent, as long as they do not provide half or more of their own support.

Re: Dependant

Hal_Al — Mon, 07 Apr 2025 22:14:38 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.

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

If your kid doesn't meet the QC rules (primarily be a full time student), then he would have to qualify under the Qualifying Relative rules, which include the $5050 income limit.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html