My daughter attended college from September through December. She is 19, and lived at home, working, until September. (she earned $8,000). Can I claim her as a dependent?

[HelenaC · Accepted solution]

If your daughter was a high school in 2018 and/or started college in mid-August, then my answer is correct. If she wasn't, please see TomD8's answer below.

Yes, she is your dependent as long as:

• She didn't claim herself on her income tax return or she wasn't claimed as a dependent by someone else.
  
• She's a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• She isn't filing a joint return with their spouse.
• She's under the age of 19 (or 24 for full-time students). She's considered a full-time student if her 1098-T Tuition Box 8 is checked.
• She didn't provide more than half of her own support for the year (i.e. housing, food, clothing, medical insurance, utilities, etc.).
  

See also Can I claim education expenses for my dependent?

Related information:

• Can I claim college or education expenses if my parents paid for them?
• How do I enter Form 1098-T?

[Edited 1-31-19|9:05 am PST]

[TomD8]

For purposes of the dependency claim, the IRS defines "student" this way: A student is a child who during any part of 5 calendar months of 2018 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. 

September to December is 4 months.

Therefore, assuming your daughter was 19 as of the end of 2018, she does not qualify as a "Qualifying Child."

Since she earned $8,000, she also does not meet the criteria to be a "Qualifying Relative".  The earnings limit for 2018 is $4,150.

Therefore she does not qualify to be claimed as your dependent.