Does our dependent daughter who graduated college in May of 2018 in New York have to file a California return which is where we live if she doesn't have any CA income?

[dab4477]

Our daughter now lives and works in New York.  Since we're claiming her as a dependent since she was a full time student for five months in 2018, we just want to make sure she doesn't have to file a CA return.  Again, no income was made in CA for her.  We, her parents, live and file in CA.

[MinhT · Accepted solution]

As your daughter does not have any CA income, she is not required a Ca state return.

[Hal_Al]

"Our daughter now lives and works in New York."

If she did not come  home to CA, after graduating in May,  and live with past July 2nd, she cannot be your dependent,  unless her income for the year was less than $4150, for the year.

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 considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

 If she doesn't meet the QC rules, then her income must be under $4150 to be a standard ("qualifying relative") dependent.