My 28 year old is about to start her first PT job. What is the most she can make and still be a dependent on our taxes and how much can she make and claim to be exempt?

[DoninGA]

For you to be able to claim her as a dependent in 2019 she must have gross income of less than $4,200 for the year and meet the other requirements under the Qualifying Relative rules.

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 $4,200 (social security does not count) in 2019
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.

To claim an exemption from federal income tax withholding on a W-4 -

Exemption from withholding. You may claim exemption from withholding for 2019 if both of the following apply.
• For 2018 you had a right to a refund of all federal income tax withheld because you had no tax liability, and
• For 2019 you expect a refund of all federal income tax withheld because you expect to have no tax liability

[Carl]

Assuming you are the parent, since she is 28 years old, five requirements must be met in order for her to qualify as your dependent on your 2019 tax return.

 - Can not have more than $4,100 of taxable income. (I expect that to be increase by at least $50 before 2020)

 - Must have lived in your household for at least the last 6 months of the tax year.

 - You must have provided more than 50% of her support for the entire year.

 - Must not be married.

 - Has not been declared medically disabled by a licensed medical professional

 If the first four above requirements are not met, then you can not claim her as your dependent. However, if she was declared medically disabled and unable to support herself, the rules are different. So let us know if medical disability applies.