My daughter graduated from college in May of 2019 - Can I still claim her?

[hodson3]

Hello!  I found this link on here that speaks to tax year 2013, but I am not sure if the answer still holds for 2019:

https://ttlc.intuit.com/community/taxes/discussion/my-son-graduated-from-college-in-may-of-2013-and-...

My daughter graduated in May, turned 24 in July, and has been living at home under-employed since graduation.  I believe that she has earned more than $4200.  Can I still claim her this final year? 

[Anonymous]

she's too old to be a qualifying child - as a full time student must be under 24 at year end which she is not. .  

however a person can be claimed as a qualifying relative if their gross income for 2019 is less than $4,200.

so she is not a qualifying relative.

since she is neither a qualifying child nor a qualifying relative you can not claim her.

[Hal_Al]

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, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

Because she turned 24 in 2019, she cannot be a QC. So, even though she is under employed, if she made more than $4200, she does not quality as a standard dependent either.