File status for a college student who graduated last year

[Strong Ware]

My daughter was a full-time college student and graduated in the end of last May, then she started her job in later July 2019. She was under age 23 and lived with us since graduation. I wonder if I can still claim her as a dependent. Thanks

[LinaJ2020]

As long as she did not provide more than half of her total support or did not make more than $4,200, you should qualify.  

To check the rules, click here: Credit for Other Dependents 

Note that, a student being in college is considered a temporary absence and those days are counted as living with you.  

[Strong Ware]

She made more than $4200 last year since she started to work after graduation. In your reply "As long as she did not provide more than half of her total support", the total support I assume should include the support (tuition etc.) when she was a student in college.

I wonder if I can still claim her as a dependent but she will also file a return.

[ThomasM125]

If she earned over $4,200 and was not a full-time student, it does not matter if you furnished over half of her support, her income and status as a non-student will disqualify her as your dependent.

[Strong Ware]

That said, all college students who had only one semester in school and graduated in last May are not considered as "full-time" students last year? 

[rpcasa]

According to IRS Publication 17, on page 27, 

"Student defined. To qualify as a student, your
child must be, during some part of each of any 5
calendar months of the year:
1. A full-time student at a school that has a
regular teaching staff, course of study, and
a regularly enrolled student body at the
school; or
2. A student taking a full-time, on-farm training course given by a school described in
(1), or by a state, county, or local government agency.
The 5 calendar months don’t have to be consecutive"

[JamesG1]

IRS publication 501 page 12 defines student:

Student defined.

To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school; or
2. A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

The 5 calendar months do not have to be consecutive.

Full-time student.

A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

If you need to determine whether you meet the support test, page 15 of the same publication is a Worksheet for Determining Support.

[Billy-27]

You are a full time student if you meet the following requirements:

1. You are enrolled at a school for the number of hours or classes that the school considers full-time.

2. You satisfy requirement #1 for some part of each of 5 calendar months for the year. (The months do not have to be consecutive). 

If these two requirements are met, then you can claim full time student for the entire tax year.