Can I claim a dependent child in California if she have more than $4,500 in income that make her ineligible for dependent in federal tax?

[taxfree4everyone]

I cannot claim my child as a dependent under Federal return because she made $10,000 but it seems I can claim her as a dependent in my California tax return, is it correct and I am able to claim her as a dependent in my California tax return?

[MiriamF]

The determining factor for whether you can claim a dependent is whether you pay more than half of her living expenses, not how much she earns. She can earn $40,000, but if you are paying more than half of her support, she is still your dependent, provided that she fulfills the other requirements of age, relationship, citizenship/residency status, and residence.

Your California return is based upon your federal return. California uses the same definitions for a dependent as the federal government, so if you list different dependents on the two returns, California may contact you.