When it comes to filing taxes, the IRS considers a person's marital status as of December 31st. Since your daughter got married two days before the year ended, she is considered married for the entire tax year.
Here are some key points to consider:
Filing Status: Your daughter and her husband have the option to file their taxes jointly or separately. Filing jointly is usually more beneficial as it can lead to a lower tax liability and eligibility for more credits
Dependency: Since your daughter is married, she generally cannot be claimed as a dependent by you or anyone else. Her husband can claim her as a spouse on their joint return
- You can't claim a married person who files a joint return as a dependent unless that joint return is only to claim a refund of income tax withheld or estimated tax paid.
To claim your daughter as a dependent, she must meet specific criteria set by the IRS. Here are the key points to consider:
Qualifying Child: For your daughter to be considered a qualifying child, she must:
- Be under age 19 at the end of the year, or under age 24 if a full-time student.
- Have lived with you for more than half of the year.
- Not have provided more than half of her own support for the year.
- Not file a joint return with her spouse unless it's only to claim a refund of income tax withheld or estimated tax paid.
