I do not see an income check in TurboTax Deluxe to determine if my child can be a dependent

[tbduvall]

She is 20.

She will probably earn about $5500 this year.

She is a student.

She does not provide anywhere near 50% of her own support.

Since Turbo Tax does not ask me about her income, can I assume that I can claim her as a dependent?

[DoninGA]

If she is a full time student under the age of 24, then her income is not a factor in claiming her as a dependent under the Qualifying Child rules.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[VolvoGirl]

Yes for 2023.  If she was under 24 and a full time student you can still claim her even if she made over 4,700.  If she had income in 2023 be sure on her return she checks the box that says someone else can claim you.  

[tbduvall]

That was what I thought too until I saw this when I googled-

"If the dependent child is being claimed under the qualifying relative rules, the child's gross income must be less than $4,700 for the year in 2023. This threshold increases to $5,050 for 2024. When should I stop claiming my child as a dependent?

Mar 5, 2024

Rules for Claiming Dependents on Taxes - TurboTax - Intuit"

So when would this apply?

[tbduvall]

That was what I thought too until I saw this when I googled the question

"If the dependent child is being claimed under the qualifying relative rules, the child's gross income must be less than $4,700 for the year in 2023. This threshold increases to $5,050 for 2024. When should I stop claiming my child as a dependent?

Mar 5, 2024

Rules for Claiming Dependents on Taxes - TurboTax - Intuit"

So when would this apply?  It is very confusing.

[taxlady28]

The rules are different for a qualifying relative.  You are claiming her as a dependent not a qualifying relative.

[DoninGA]

@tbduvall As long as she is a full time student under the age of 24 you claim her as a dependent under the Qualifying Child rules.

When she is no longer a full time student or is age 24 or older then you can only claim her under the Qualifying Relative rules if her income is under the limit for the rules.  For tax year 2023 that is having gross income of $4,700 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 $4,700 (social security does not count) in 2023
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.

[VolvoGirl]

Check on the IRS.  See IRS Publication 501 starting on page 11 bottom Dependents

https://www.irs.gov/pub/irs-pdf/p501.pdf

And Turbo Tax,  Who can I claim as a dependent?

https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/00/267...

[tbduvall]

Ooooh. Now I understand. Thank you so much for the clarification. 

[tbduvall]

Thanks! 

[Mike9241]

Turbotax does ask the question when it is relevant to claiming the dependent. Otherwise, it's skipped