Non-qualified dependent

If she is over 23 and had more than $4300 you cannot claim her as a dependent.  She is too old and made too much money.  She is neither a qualified child nor a qualified relative.    Sorry.   She can file her own tax return and she will be eligible to get the $1400 recovery rebate credit for herself.

But per the test she was 23 for at least 5 months.  

As you can see--she does not fit the criteria for either type of dependent.   We all know that $4300 is not "half" of her support---but that is how Congress wrote the tax law.

 

 

WHO CAN I CLAIM AS A DEPENDENT?

 

 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,300 in 2021.
• You provided more than half of their financial support

Her age at the END of 2021 is what determines the age for the dependent criteria.  She was 24 by the end of 2021.

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@63princess wrote:

But per the test she was 23 for at least 5 months.  

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She had to be under the age of 24 on 12/31/2021 to be eligible to be claimed as a dependent under the Qualifying Child rules where her income is not used as a requirement, only if she provided over one-half of her own support.  Since she is age 24 or older in 2021 then she can only be claimed as a dependent under the Qualifying Relative rules which have an income requirement of less than $4,300.

Prior to posting my question I searched the site and found this answer - 

If he/she was a student (under 24) for at least 5 months and lived with you for more than half the year, and did not provide more than 1/2 his own support for the whole year, you can still claim him.

 

That's the reason for my confusion, did this change for 2021?

 

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@63princess wrote:

Prior to posting my question I searched the site and found this answer - 

If he/she was a student (under 24) for at least 5 months and lived with you for more than half the year, and did not provide more than 1/2 his own support for the whole year, you can still claim him.

 

That's the reason for my confusion, did this change for 2021?

 

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The 5 months refers to being a full time student for 5 months during the year.  The age of the student must be under the age of 24 during the year to claim them under the Qualifying Child rules.

Thanks for the clarification.

I think you read that wrong.  First she has to be under 24 on Dec 31.  Then if she is she needs to be a full time student for 5 months.  Has to be both.