Is it required to claim an eligible tax dependent?

[CharlesTax]

My daughter is 26 and no income last year, so she is still eligible to be my tax dependent for 2021. However, what I would like to know is if it is mandatory for me to claim her as a dependent?

The reason why I am asking is when I submitted her health care application one month ago, I thought my daughter is no longer qualified as my tax dependent because of her age. However, when I was using Turbo tax to prepare the tax return, I noticed she is still eligible to be my tax dependent since she doesn't have any income.

Thank you,

Charles

[DianeW777]

No, it is not mandatory.  However, no one else would be allowed to claim your daughter, including herself, because only one person is eligible to claim a dependent and it's not optional. 

She will be considered a 'qualifying relative' and not a qualifying child which would make her an eligible dependent for you.

• Who can I claim as my dependent?

[Opus 17]

Turn the question around.

If your child files a tax return, she must answer "yes, I can be claimed as a dependent by someone else" if she can be claimed, even if you don't actually claim her.

From your point of view, you do not have to claim a dependent if you don't want to.

Your daughter can be your dependent for 2021 if she has less than $4300 of taxable income and you paid more than half her expenses, OR if she is disabled and lived in your home for at least half the year.