AGAIN 20 yr old daughter with $150 earned income $5,120 taxable scholarships, can I use her as dependent or qualifying person for head of household?

[brycece2]

Can I use as dependent or qualifying person for head of household filing status, my  20 year old daughter, full time student with $150 earned income from hobby job and $5,120 in taxable scholarships and grants? Does she have to file a return? Do I have to declare her income on my tax return. Neither of us will get educational tax credits.

[macuser_22 · Accepted solution]

Yes, you can claim her as a dependent and HOH if you otherwise qualify.

You do not put your daughters income on your tax return.

She might have to claim the scholarships if they were in excess of tuition.

2016 Filing requirements for dependents.

Federal Dependent filing requirements: (State requirements may be different)
1) Dependents unearned income was more than $1,050.
2) Dependents earned income was more than $6,300.
3) Dependents gross income was more than the larger of-
a) $1,050, or
b) Dependents earned income (up to $5,950) plus $350.

Or Dependent had net earnings from self-employment of at least $400. 

However, if any tax was withheld, then Dependent might want to file anyway to get a refund of the tax withheld.

Also, a person that CAN be a dependent cannot claim him/her self and must check the box that says that another taxpayer can claim them (whether or not that taxpayer actually claims him/her).

Note: your state filing requirements might be different than the federal.