Can I claim my 19 year old?

[Steve_H47]

Our 19 year old graduated high school in May 2019. She didn't  go on to college so she is no longer a student. She lives with us and we support her 100%. She only earned about $1500 for the year. Can we claim her as a dependent on our taxes?

[DoninGA]

If she was age 19 in 2019 then you should be able to claim her as your dependent under the Qualifying Relative rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[Steve_H47]

Thank you!