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You may be able claim your daughter as a dependent if all of the following applies:
Qualifying Child Dependent
- She is under the age of 18, or she is between 19 and 24, and she is a full time student.
- To be a student, they
must be, during some part of each of any 5 calendar months of the year:
- A full-time student
at a school that has a regular teaching staff, course of study, and a
regularly enrolled student body at the school, or
- A student taking a full-time, on-farm
training course given by a school described in (1), or by a state,
county, or local government agency.
- If there is a question about whether she provided more than half of her support, use worksheet
2 from page 16 of this
PDF verison of Publication 501.
Qualifying Relative Dependent
If your daughter doesn't meet the age or student requirement above, she may still qualify as a dependent if the following applies:
- She earned less than 4,050 dollars.
- You provided half of her support.
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