Tax status for adult child

[Staceyjo67]

My daughter lives at home while she takes college classes and works, in prep for grad school.  Is she still considered my dependent?

[xmasbaby0]

You have not mentioned her age or whether she was a full-time student in 2024.   Those are important factors in determining if she can be a qualifying child dependent or qualifying relative dependent.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 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 $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?

[DianeW777]

It depends. She must not be paying more than half of her own support and she must meet the other qualifications.

Qualifying child:

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a US 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).
  • There's 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.

Who can I claim as my dependent? See here for more information. Be sure to answer all the questions in your tax return.

[Staceyjo67]

She graduated in May 2024 (was full time prior to graduation).  She took 3 classes in the Fall of 2024, but was not full time.

@DianeW777 

[xmasbaby0]

@Staceyjo67 And...we still do not know her age or whether she earned less than $5050.  You have not told us some of the most important information.

[Staceyjo67]

I apologize; she did make more than that last year, so I guess the answer is NO.

[Vanessa A]

If she is over 23 and not a full time student, then yes, the answer is No. 

[Staceyjo67]

She is 22, was a full time student until May 2024, and made $14000 last year.

She lived at our home all year.

[MarilynG1]

If she was a full-time student for 5 months or more in 2024 (doesn't have to be consecutive), and was 22 for all of 2024, you can claim her as a dependent.  You can also claim any of her Education Expenses on your return (no matter who paid them, except Grants/Scholarships). 

If that applies, her income is not a factor.  She can still file her own return (indicating she is claimed as a dependent), to report her earned income/tax paid.  She may get all of her tax refunded to her, since the Standard Deduction for a Dependent is the amount of her earned income + $450.

If she's not a student in 2025, then the income limit of $5,050 would apply.

@Staceyjo67