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June 6, 2019
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Is there a new income level for dependents for 2017?

  • June 6, 2019
  • 8 replies
  • 0 views

For the 2016 tax year, my daughter qualified as my dependent, even though she earned $15,000.  For 2017, she earned the same amount, but is not qualifying as a dependent because she earned over $4,050

Did the income maximum change from 2016 to 2017?  There was no question in  2016 about income.

 

Best answer by Hal_Al

No, the rules have not changed. You incorrectly claimed you daughter last year (2016). Part time student is the issue. There is no income limit for FULL TIME students under age 24, who still live at home (or are away at school).

 

The dependent interview is tricky and you answered something wrong, last year. TurboTax is correctly, this year, not qualifying her as a dependent  because her income is over $4050 (2016-17) $4150 in 2018.

 

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age/student status limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit

8 replies

DoninGA
Employee
June 6, 2019
Was she a full time student under the age of 24 in 2016?  Is she not a full time student or 24 in 2017?
VolvoGirl
Employee
June 6, 2019
No but her age changed.  How old is she?    Is she a full time student?  You can only claim her if she is UNDER 24 on Dec 31, 2017 and a full time student no matter how much she makes.

If she is 24 or older OR not a full time student and earned more than $4,050 you can not claim her.
PipiRAuthor
June 6, 2019
She was 22 in 2016, and is now 23. She is a part time student for 2016 and 2017.
Employee
June 6, 2019
Your other post said this: "She will not turn 24 until 2017." Her age is as of 12/31/2017.
Employee
June 6, 2019
It also said she was a full time student.
VolvoGirl
Employee
June 6, 2019
What is her Birthdate?  Exactly when?  When does she turn 24?
Hal_Al
Hal_AlAnswer
Employee
June 6, 2019

No, the rules have not changed. You incorrectly claimed you daughter last year (2016). Part time student is the issue. There is no income limit for FULL TIME students under age 24, who still live at home (or are away at school).

 

The dependent interview is tricky and you answered something wrong, last year. TurboTax is correctly, this year, not qualifying her as a dependent  because her income is over $4050 (2016-17) $4150 in 2018.

 

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age/student status limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit