If my daughter moved out 176 days into the year, but visited enough days after that to go beyond 184 days, can I claim her as a dependent for 7 months?

[bugs]

She moved out of state on June 24, but has been back to stay with us several times for 3-4 days at a stretch. Does this qualify her as a dependent or not?

To possibly complicate matters, it took her a bit (and a little financial help from us) to start supporting herself, but she now fully does with regard to everything except health insurance, which we still provide.

[Anita01 · Accepted solution]

Dependents can only be claimed for the whole year, not for any period of time less than a year. In your case, visits from your daughter don't count as living with you.  Once your home ceased to be her primary residence, she no longer lived with you.  You can say she lived with you for 6 months.

If your child was over the age of 18 and was not a full-time student for 5 months out of the year, she cannot be your dependent if she made more than $4,050 during the year.  If she made less than that and you provided more than 50% of her support for the year, you can claim her by answering that she lived with you for 6 months.  She will not qualify you for credits though.

If she was aged 19-23 and was a full-time student for 5 months, then her income would not matter.