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Level 2
June 1, 2019
Solved

How to determine who is a dependent

  • June 1, 2019
  • 3 replies
  • 28 views
Our 24-year old daughter graduated college in May 2016 and is living with us.  We support her and pay the majority of her expenses and bills, but she made $13,900 in 2016.  Can we still claim her as a dependent?
Best answer by DoninGA

Someone who is over the age of 18 and not a full time student under the age of 24 cannot be claimed as a dependent under the Qualifying Relative rules if their gross income for the year is $4,050 or more . 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,050 (social security does not count) in 2016

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.

3 replies

Level 2
June 1, 2019
She was a full-time student until she graduated in May 2016.
DoninGA
Level 15
Level 15
June 1, 2019
If she was age 24 on or before 12/31/2016 then the Qualifying Relative rules apply.
DoninGA
Level 15
DoninGALevel 15Answer
Level 15
June 1, 2019

Someone who is over the age of 18 and not a full time student under the age of 24 cannot be claimed as a dependent under the Qualifying Relative rules if their gross income for the year is $4,050 or more . 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,050 (social security does not count) in 2016

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.