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February 12, 2020
Question

Why can't I claim my Daughter she is 27? she is a full time college student and lives at home, I also provide all her living expenses. she made $9200.00?

  • February 12, 2020
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DoninGA
Employee
February 12, 2020

Since she is over the age of 23, her status as a full time student is no longer relevant for claiming her as a dependent.  She is now under the Qualifying Relative rules for claiming a dependent.  One of the QR rules is that they cannot have gross income of $4,200 or more.  Since her gross income is not under $4,200 no one can claim her as a dependent.

 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.