Dependent deduction,

[kldixon]

I have a child who lived in my home for most of 2016.  She moved out and got a job and worked part time for the rest of the year.  I have been told that I can claim her as a deduction and she can still file her own return and claim no deductions.  Is this correct?

[KenH1 · Accepted solution]

If the 7 tests below are met, you can claim her as a dependent.  When she files her taxes, she would indicate that "someone can claim me as a dependent."  She would lose her dependency exemption ($4050), but she could still claim either the standard deduction or itemized deductions.

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.

[KenH1]

removed last line