My daughter who lives with my wife and I turned 18 Dec. 28 of 2016. Can we claim her as a dependent.

[health-nut1]

We file married jointly.

[Phillip1 · Accepted solution]

Yes. You are able to claim your 18 year old daughter this year and for future years if the following applies: 

See this explanation from IRS Publication 501:

• She under the age of 19, or she is between the ages of 19 and 24 and a full time student for 2016

• To be a student, they must be, during some part of each of any 5 calendar months of the year:

• A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or

• A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

• The 5 calendar months don't have to be consecutive.

• She did not provide more than half of her own support.

• This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative) , later. If you aren't sure whether a child provided more than half of his or her own support, you may find Worksheet 2 helpful.

• She did not file a joint tax return.

• An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.