The personal exemptions have been eliminated for tax years 2018-2025.
However, your daughter may qualify for the Credit for Other Dependents. It is a new $500 tax break for people with dependents who are 17 or older, may or may not be related to them, and/or have an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number.
In order to qualify for the Credit for Other Dependents, a dependent needs to meet each of these requirements:
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Relationship: This person lives in your home for the entire year and be considered to be a member of your household or is related to you. If this person is your child, they must be age 17 or older at the end of 2018 unless they use an Individual Taxpayer Identification Number (ITIN). In this case, they can be any age.
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Gross income: Generally, their income is less than $4,150 (not including Social Security or welfare).
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Support: Generally, you provide more than half the person's support. Special rules apply for children of divorced or separated parents or children receiving support from two or more people.
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Marital status: Generally, a married dependent can't file a joint tax return with a spouse. The only exception is when the married dependent files a joint return only to get a refund for taxes paid. If both spouses filed separate returns, neither the dependent nor spouse would have a tax liability.
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Nationality: This person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. They have either a Social Security number or an Individual Taxpayer Identification Number (ITIN). An adopted child who doesn't meet this requirement but lives with you for the entire year can be your dependent, as long as you're a U.S. citizen.
To enter information for this credit in TurboTax please follow these steps:
- Click Federal > Deductions and Credits
- In the You and Your Family section, click the Start/Update box next to Child and Other Dependent Tax Credit.
- Follow the instructions on the screen.