Requirements to claim a dependent child.
- Must be under the age of 19 on Dec 31 of the tax year
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- Must be under the age of 23 on Dec 31 of the tax year and;
- Must be enrolled as a full time student for any one semester that started during the tax year, and;
- Was enrolled in a program of study that will lead to a degree or credentialed certification and;
- Was enrolled in an accredited institution and;
- Did not provide more than half of *THER* *OWN* *SUPPORT* for the entire tax year and;
- Lived with you the entire tax year. (NOTE: Time spent away from home for the primary purpose of attending school is considered to have been time spent living with you.)
Notes about the above requirements:
- There is no requirement for the parent to provide any support. Not one penny. The support requirement is on the student, and only the student. Third party income received by the student does not count for the student providing their own support. (scholarships, grants, 529 distributions, gifts from Aunt Mary, etc. etc. etc., do not count.)
- The student's earned income does not matter. They could earn a million dollars and still qualify as a dependent.
For your daughter, if she only has $14K of earned income for 2022, I seriously doubt that was anywhere near enough for her to provide more than half of her own support. Her tuition alone could have easily exceeded $14K for the entire tax year.
If your daughter is required to file a tax return (she probably is, with more than $12,950 of her own earned income) then she must select the option for "I can be claimed as a dependent on someone else's tax return" when completing her own tax return. If she does not select that option and you claim her as your dependent, the IRS will question both of you on it.
