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Level 3
February 26, 2022
Question

Daughter dependent or not?

  • February 26, 2022
  • 2 replies
  • 0 views

Hello!
My daughter was a full time student until May of this year in which we supported her.  If she started a full time job in mid-June can we still claim her?

 

In regards to below all questions are yes but uncertain about support because after June she supported herself.

 

A "qualifying child" means:

  • They're related to the person claiming them
  • They aren't claimed as a dependent by someone else
  • They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
  • Unmarried or, if married, not filing a joint return or only filing a joint return to claim a refund of income tax withheld or estimated tax paid
  • They're under the age of 19 (or 24 for full-time students)
  • There’s no age limit for permanently and totally disabled children
  • They lived with the taxpayer for more than half the year (exceptions apply)
  • They didn't provide more than half of their own support for the year

Please advise.

Thank you!

    2 replies

    DoninGA
    Level 15
    Level 15
    February 26, 2022

    Did she provide over one-half of her own support for the year?  If so, you cannot claim her as a dependent under the Qualifying Child rules, assuming she is under the age of 24 in 2021.

     

    To be a Qualifying Child -

    1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
    2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
    3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
    4. The child must not have provided more than half of his or her own support for the year.
    5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
    6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
    7. The child must be younger than you unless disabled.

    Level 15
    February 26, 2022

    You can fill out the IRS Support Worksheet to help you figure out if she paid for over half of her own support.

     

    https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

     

    ld1995Author
    Level 3
    March 9, 2022

    When entering in TT, it asks if she made greater than $4300.  When saying yes, it says she can't be a dependent. 

    So where does the worksheet come into play? From June-Dec she made greater than 35K.

     

    If using worksheet, do i calculate her living expenses for the 5 months on campus (rent, utilities, etc.) plus her portion of our home?  How do i even begin to calculate clothing, travel?

     

    If we don't claim her, then she is able to receive recovery rebate.  please advise

    Thanks

    ColeenD3
    Level 15
    March 12, 2022

    yes but she lived at school until May and moved in June on her own so that is under the 6 months, correct?

     


    Yes, if she moved away in June, then that is under 6 months.

     

    In regard to support; support covers everything. It is not just food, clothing, education, and a roof over someone's head. It is the amount spend on movies once a week, the $50 you spend buying candy at the mall, getting your shoes repaired, etc. It is every penny spent. While you are probably looking at big-ticket items, if she spend $30,000 on her own support, she spent over half if you spent $29,999.