Should I include my 21 year old daughter who was a full time student last year on my taxes as a dependent, even if she worked part time and earned $5198?

[m-silvertooth]

Do we ignore her income or add it to our income on our return, as well as the amounts withheld for federal taxes, social security, Medicare and local/state taxes?

[AmyW]

Yes, you may be able to claim your daughter as a qualifying child if:

• She is under 19, or a full-time student and under 24 years of age. There is no age limit if he is permanently and totally disabled.
• She lives with you for more than half of the year (Temporary absences, like going to college does not count)
• You provided more than half of her support for the tax year
• You are the only person claiming her

See the article below for the rules about claiming a qualifying child. 

https://turbotax.intuit.com/tax-tools/tax-tips/Family/Tax-Exemptions-and-Deductions-for-Families/INF...

Here is a worksheet that will help you determine if you provide more than half of your son's support:

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

You should not claim your child's W-2 or self-employment income on your return even if you claim him as a dependent. The dependent would file his/her own tax return and should check the box Someone else can claim me on their tax return in the personal information section. You can find out more information about filing her return below:

https://ttlc.intuit.com/replies/3302077