Do I claim my daughter as a dependent for 2017 who earned $17k for the year, turned 18 in August and moved out? She is not a full time student.

[hlh-bef]

My daughter finished high school in May and did pay $200 rent for May, June and July. Since she was a minor over half the year, do I claim her as a dependent but she claims her income?

[MinhT · Accepted solution]

She was not yet 19 at the end of 2017 and you can still claim her as a dependent if you provided more than half of her support in 2017.

The test is whether she provided more than half of her own support with her income. If the answer is yes, then you cannot claim her as a dependent.

She has to file her own tax return. Depending on the test above, she must indicate in the My Info section whether or not she is claimed as a dependent by another taxpayer.

[hlh-bef]

Can you clarify "providing support"? I paid the household bills for the 8 months she resided with me with the amount she provided paying 1/4 of the rent for only 3 months. With her income, she paid for her own clothes, outings and the like. I just do not want each of us to file incorrectly.

[MinhT]

You seem to be a borderline case as your daughter earned $17,000. I recommend that you use the IRS worksheet to test whether you provided more than half of her support.
<a rel="nofollow" target="_blank" href="https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf...>