Claiming my daughter who is turning 26 in December as a dependent

If she is over 23 you can only claim her if she made less than $4,400 total for the year.  

Thanks for posting!  Children can be claimed as dependents, regardless of their income if they are under 19 or under 24 and a full-time student.  Once a dependent is 19 and not a student, or 24, they can still be claimed, but they are considered a Qualifying Relative instead and follow different rules.  In your case, your daughter cannot have earned more than $4400.

Here is a link for more information:

https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf 

Thank you very much for your answer!  - Michael

Hello my daughter turned 24 on December 29 she is a full time student can I still claim her as dependent 

@Hollon9212 If your daughter turned 24 before the end of 2024, she cannot be claimed as a qualified child dependent even if she is a student.   If she had less than $5050 of income in 2024 she could still be a qualified relative dependent.   If she had more than $5050 of income, she cannot be claimed as a dependent by anyone else.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?