Dependents

[hayden]

Turbo tax 2025 is not allowing me to claim my college student child as a dependent because she made over $5200. That income limit is only for a qualifying relative, not a child. I provided over half of her support and she meets all other requirements. Is this a change in the law or an error?

[Hal_Al · Accepted solution]

 To be a qualifying child dependent, the student must be a full time student and under age 24 on 12-31-25 and live with you for more than half the year (time away at college counts as living with you).  There is no change in that rule for 2025. If that's your case, you've, most likely, answered something wrong, in the interview.  Go thru it again. If that doesn't work, delete the dependent and re-enter.

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

[xmasbaby0]

After entering the information about your dependent, make sure you look carefully at the screen that lists "uncommon situations" and click that your dependent was a full-time student.  That screen has been tripping some users up.

[hayden]

This was the issue, thanks!