Dependant

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Our 21 yr old daughter is now a grad school student and still living at home. How long can we claim her? Also she is 1/2 time student now for 2020. Does that change anything for 2020 taxes?

klehnhardtAnswer

Level 10

You will be able to claim your daughter if she is:

Be under age 19, or under age 24 and a full-time student for at least five months of the year.
Be younger than you, unless they are permanently and totally disabled.
Have lived with you for more than half the year.
Not provide more than half of their own support.

A student carrying 12 or more credit hours in a fall or spring semester is considered a full-time student.

If your daughter is not a full-time student, older than 19, and lives with you the entire year and makes less than $4.200 you can claim her as a dependent.

klehnhardtAnswer

Level 10

You will be able to claim your daughter if she is:

Be under age 19, or under age 24 and a full-time student for at least five months of the year.
Be younger than you, unless they are permanently and totally disabled.
Have lived with you for more than half the year.
Not provide more than half of their own support.

A student carrying 12 or more credit hours in a fall or spring semester is considered a full-time student.

If your daughter is not a full-time student, older than 19, and lives with you the entire year and makes less than $4.200 you can claim her as a dependent.

Hal_Al

Level 15

There are two types of dependents, "Qualifying Children"(QC) and standard ("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. Only a QC qualifies a taxpayer for the Earned Income Credit. They are interrelated but the rules are different for each.

So yes, being over 19 and less than a full time student, means she cannot be a QC and must meet the Qualifying Relative rules to be your dependent for 2020.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related OR live with the taxpayer ALL year. Note it does not have to be both as the other answer said.
His/her gross taxable income for the year must be less than $4200 ($4300 in 2020)
The taxpayer must have provided more than 1/2 his support. Note how this test is slightly different from the support test for a QC

In either case:

He must be a US citizen or resident of the US, Canada or Mexico
He must not file a joint return with his spouse or be claiming a dependent of his own
He must not be the qualifying child of another taxpayer