Non-qualified dependent

[63princess]

My daughter turned 24 in June 2021, she's a full-time student and we provide more than 1/2 her support.  She works as an intern that helps pay for college.  Nowhere does Turbo tax ask about how much support she is provided just if she made more than $4300.  $4300 does not qualify as 1/2 someone's annual support so why does she not qualify as a dependent?

[xmasbaby0]

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.

[63princess]

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

[xmasbaby0]

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

[xmasbaby0]

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

[DoninGA]

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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.

[63princess]

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?

[DoninGA · Accepted solution]

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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?

---

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.

[63princess]

Thanks for the clarification.

[VolvoGirl]

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.