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April 13, 2025
Question

Can I claim as a dependent my 24 year old grad student daughter if we pay $1500/mo for student housing, even if she earned $8k in 2024 and had to file a tax return?

  • April 13, 2025
  • 2 replies
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2 replies

Employee
April 13, 2025

Sorry--no.   She is too old to be a qualifying child and earned too much to be a qualifying relative.  She cannot be claimed as anyone else's 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

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
April 13, 2025

@xmasbaby0 is correct.

 

The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.

 

Your child is permanently and totally disabled if both of the following apply:

  • Your child can't engage in any substantial gainful activity because of a physical or mental condition.
  • A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

 

Once your child is 24 years of age or older, and not disabled, they no longer qualify as a dependent unless they meet the gross income test, just as any other adult relative whom you support. See IRS Publication 501 for more information. Gross income is the total of a taxpayer's unearned and earned income. 

 

If their gross income was $5,050 or more for 2024, you can't claim them as a dependent unless they are disabled. Adult children 24 or older can be claimed as Other Dependents but will have to meet the gross income test. 

 

@scottlenal 

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