I have a daughter at College (born in April of 1995), an she has been working part-time while taking classes. Do I need to include her income on my tax filing?

[JulieH1 · Accepted solution]

No.

She needs to file her income on her own return.

If you are claiming her, she needs to mark that "someone else can claim me" on her return.

A child must meet all 6 of these requirements in order to be considered your Qualifying Child.

1. Relationship: The person must be your daughter, son, stepdaughter, stepson, foster child, sister, brother, half-sister, half-brother, stepsister, stepbrother, or a descendant of any of these, such as a niece or nephew.
2. Age: They must be one of the following:
   1. Under the age of 19 on the last day of the year and younger than you (and your spouse if filing jointly)
   2. A full-time student under the age of 24 on the last day of the year and younger than you (and your spouse if filing jointly)
   3. Permanently disabled at any time during the year, regardless of their age
3. Support: They must have not provided more than half of his or her own support for the year (regardless of who did provide the support). Support includes food, actual or fair rental value of housing, clothing, transportation, medical expenses, and recreation.
4. Residency: They must have lived with you for more than half of the year, except for temporary absences.
5. Joint Return: They must not file a joint tax return for the year (if he or she is married).
6. Qualifying Child of More Than One Person: If they could be a qualifying child for more than one person, you must be the person who is entitled to claim the child.

[daniel-k-kang]

Thank you so much for the info!