Hello!My daughter was a full time student until May of this year in which we supported her. If she started a full time job in mid-June can we still claim her? In regards to below all questions are yes but uncertain about support because after June she supported herself. A "qualifying child" means:They're related to the person claiming themThey aren't claimed as a dependent by someone elseThey're a U.S. citizen, resident alien, national, or a Canadian or Mexican residentUnmarried or, if married, not filing a joint return or only filing a joint return to claim a refund of income tax withheld or estimated tax paidThey're under the age of 19 (or 24 for full-time students)There’s no age limit for permanently and totally disabled childrenThey lived with the taxpayer for more than half the year (exceptions apply)They didn't provide more than half of their own support for the yearPlease advise.Thank you!

ld1995

Question

Daughter dependent or not?

Forum|Forum|4 years ago
February 26, 2022
2 replies
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Hello!
My daughter was a full time student until May of this year in which we supported her. If she started a full time job in mid-June can we still claim her?

In regards to below all questions are yes but uncertain about support because after June she supported herself.

A "qualifying child" means:

They're related to the person claiming them
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
Unmarried or, if married, not filing a joint return or only filing a joint return to claim a refund of income tax withheld or estimated tax paid
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 the taxpayer for more than half the year (exceptions apply)
They didn't provide more than half of their own support for the year

Please advise.

Thank you!

DoninGA

Employee

Did she provide over one-half of her own support for the year? If so, you cannot claim her as a dependent under the Qualifying Child rules, assuming she is under the age of 24 in 2021.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

A

AmeliesUncle

You can fill out the IRS Support Worksheet to help you figure out if she paid for over half of her own support.

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

L

ld1995Author

When entering in TT, it asks if she made greater than $4300. When saying yes, it says she can't be a dependent.

So where does the worksheet come into play? From June-Dec she made greater than 35K.

If using worksheet, do i calculate her living expenses for the 5 months on campus (rent, utilities, etc.) plus her portion of our home? How do i even begin to calculate clothing, travel?

If we don't claim her, then she is able to receive recovery rebate. please advise

Thanks

DaveF1006

Based on the $35K income she made, she does not qualify to be your dependent. According to the IRS, she

was eligible for the full amount of the third Economic Impact Payment if:

are a U.S. citizen or U.S. resident alien (and their spouse if filing a joint return), and
are not a dependent of another taxpayer, and
had adjusted gross income (AGI) that is not more than:
- $150,000 if married and filing a joint return or if filing as a qualifying widow or widower
- $112,500 if filing as head of household or
- $75,000 for any other filing status

Before she claims the rebate on her tax return, make sure you didn't receive a $1400 for her if you claimed her as a dependent in 2020. There was a $1400 stimulus payments for taxpayers and dependents based from the 2019 and 2020 tax return. Don't instruct her to claim the rebate if you have already received a stimulus payment for her. You and your spouse should receive a letter from the IRS reporting the stimulus payments they sent to you.

You can also securely access your individual tax information with an IRS online account to view your total Economic Impact Payment amounts under the 2021 tax year tab. Please read this link from the IRS for more details.

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