Just keep in mind that if she was "NOT" a full time student for at least one semester that started in the tax year, for 5 months, *OR* if over the age of 23 on Dec 31 of the tax year, then the qualifying child dependent rules do not apply. Instead, the qualifying relative dependent rules apply. With those rules, there *is* an income threshold. If the student earned more than $4,300 during the tax year, then they don't qualify as your dependent.
Qualifying Child Dependent Rules
If on Dec 31 of the tax year the student:
- Was enrolled as a full time student for at least one semester that started during the tax year for at least 5 months and;
- Was enrolled in an accredited institution and;
- Was enrolled in a program of study that will lead to a degree or credentialed certification and;
- Did not provide more than 50% of their own support and;
- Lived with the parents the entire tax year (time spent away from home for the primary perpose of attending school counts as time having lived with the parents) then:
The student qualifies as a dependent on the parent's tax return.
Take note that with the above 5 rules there is no income requirement. The student's earnings do not matter. Also note that there is no requirement for the parents to provide the student any support. Not one penny. The support requirement is on the student, and only the student.
Qualifying relative dependent rules:
There are 9 of them, and quite detailed. Instead of typing them here, you can review them at https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf
Take note that there *is* an earned income threshold that if exceeded, the individual does not qualify as a dependent on anyone's tax return.
