Can I claim my child as a dependent if she was a full time student from Jan-May, lived with me the full year and she made $16K in 2017

[mcap1018]

Can my husband and I claim our daughter as a dependent? She was a full time student from Jan-May 2017 and graduated. She moved back home after graduating and continues to live at home. She started a full time job in September and made $17K in 2017. Can I still claim her as a dependent for the 2017 taxes? 

[DoninGA · Accepted solution]

If she was a full time student and under the age of 24 then you would be able to claim her as your dependent under the Qualifying Child rules if she meets all the requirements.  Under the rule the earned income is not a factor.

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.