Relative Dependent - Medical School Student

[taxq4]

Hello, 

I'm trying to figure out if my 28 year old daughter in Medical School is considered as a relative dependent? My husband and I will be filing as a married couple. For 2022, he lived in a different state than my daughter and I.

I see that the following requirement needs to be met:

• Do they live with you? My daughter and I lived together in 2022 for the whole year under the same household. My husband did not.
• Do they make less than $4,400 in 2022?  Yes
• Do you financially support them? My husband paid for my daughter's tuition and living expenses as I didn't have a job. I believe that is over 51% of my daughter's financial support. We lived with my son for 2022 and didn't have to pay anything. 

Would she qualify as relative dependent as long as one of us lived with and financially supported her? 

[KrisD15 · Accepted solution]

Yes, it would be the same as if someone married a single parent. The dependent does not need to live with both Taxpayers for the whole year as long as one of the Married Filing Jointly Taxpayer can fulfill that requirement. 

As long as she lived with "one of you" the entire year and she did not supply more than half of her own support, as well as meeting the income requirement, she can qualify as your dependent. 

Whether claiming her will give you any tax breaks is another question. 

The American Opportunity Tax Credit is only for students in the first four years of a degree (Freshman, Sophomore, Junior Senior). It isn't clear what "Medical School" means. There is also the Lifetime Learners credit you might be eligible for. 

She would not qualify you for credits such as the Child Tax Credit.