Claiming 18 year old dependent

[Goosesmommy]

My stepdaughter lived with us full time until the beginning of June. She turned 18 at the end of May. For June, July, & half of August, I made arrangements for her to stay at my sister's house when she was working to be closer to her job. She did not pay rent. She also stayed with other relatives & friends at some points during the summer. We paid all her living expenses while she lived here, & helped her out a lot (more than half) while she stayed at my sister's. We also carry health insurance on her. I claimed her as a dependent when I did my taxes, but now she is trying to claim herself on her own taxes. Was I wrong to claim her? Do I need to go back & try to amend my return? Or should I tell her she isn't able to claim herself under these circumstances?

[KenH1 · Accepted solution]

From what you've shared, and the 7 tests below, she should be claimed as a dependent on your tax return.  This would still be the case even if she lived elsewhere for the entire year.

She can probably claim herself next year, since she will be 19, unless she is a full-time student.

Here are the 7 tests ("they" refers to your stepdaughter)

1) You provided more than half of their financial support. More info

2) They made less than $4,050 in gross income during 2016 unless they are a qualifying child    (under 19 OR a full time student under 24 OR permanently disabled)

3) They live with you or they are related to you.

4) They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

5) They aren't (or won't be) claimed as a dependent by someone else.

6) They aren’t filing a joint return with their spouse.

7) You are not being claimed as a dependent on someone else's return.

If you do claim him as a dependent, he will still need to file his own return and he should answer Yes to "can someone else claim you as a dependent?"