Can I claim my child as a dependent for tax if I live and work in CA and they live and work and go to school in a different state?

[taxcommunity1]

Can I claim my child as a dependent for tax if I live and work in CA and they live and work and go to school in a different state? They are full time student under age of 24, and I provide more than 50% of their financial support.

[DoninGA]

If your home is there normal residence and they have NOT provided over one-half of their own support, you may be able to claim them under the Qualifying Child rules if they meet all the requirements under the rules.

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.

[BrittanyS]

Yes, if your child meets the following requirements they can still be claimed as a child.  See what TurboTax provides regarding claiming a dependent.

"To be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return. Failure to meet any of these means the child cannot be considered a dependent. 

A child who is permanently and totally disabled at any time during the year qualifies as a dependent child, regardless of age. Otherwise, according to the IRS age test, the child must be both:

• under age 19 at the end of the calendar year (if not a student)
• younger than you (or your spouse if filing jointly)

If the child is a full-time student for at least five months of the year, the age requirement is different. The student must be both:

• under age 24 at the end of the year
• younger than you (or your spouse if filing jointly)"

For more information see the link below:

• Rules for Claiming Dependents

@taxcommunity1