Only one parent can claim your daughter. To qualify as your dependent, you must meet the following tests:
A qualifying child must meet all six of the following conditions:
- Relationship: The person must be your child, stepchild, foster child, adopted child, brother, sister, stepbrother, stepsister or a descendant of one of these (for example, grandchild, niece or nephew.)
- Residence: The person must live in your home for more than half the year. If he or she is temporarily absent, that still counts as time living in your home. A temporary absence could be time spent at college or boarding school, or time away for medical care, military service, or juvenile detention. Different guidelines apply for children of divorced or separated parents.
- Age: The person must be age 18 or under at the end of 2016, or a full-time student age 23 or under. If the person is disabled, there is no age limit.
- Support: The person cannot provide more than half of his or her own support.
- Nationality: The person must be a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico must live with you for the entire year.
There are special rules for unmarried parents that would allow you to claim you daughter, but the mother must give written consent on a special IRS form to permit that.
