We reside in Wisconsin and my daughter is attending her final year at an in-state college. Since the end of May she has been interning (Called a Practicum) in Phoenix, Az. This is a paid internship (practicum) that is paid for by the college she is attending. So while she is doing this practicum, she is also taking classes with the college. My question is can she still be claimed as a dependent on our taxes? She hasn't resided in our house for 1/2 the year as she has been in Phoenix. I'm thinking the answer is no, but wanted to get clarification.
Thanks
Joe
We need to know her age. If she was a full-time student under the age of 24 at the end of 2019, the amount she earned does not affect whether you can claim her. And being away for school is considered a "temporary absence" that does not keep you from saying she lived with you.
She can file her own tax return to seek a refund of tax withheld, but before any of you file, determine if she can be claimed on your return. If she can be, then on her own return she has to say she can be claimed as someone else's dependent.
WHO CAN I CLAIM AS A DEPENDENT?
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:
Qualifying child
• They are related to you.
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
• They live with you for more than half the year (exceptions apply).
Qualifying relative
• They don't have to be related to you (despite the name).
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4200 (not counting Social Security)
• You provided more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.
Related Information:
• Does a dependent have to live with me?