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    janiebug1's Avatar
    janiebug1 Posts: 2, Reputation: 1
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    #1

    Apr 7, 2008, 12:36 PM
    College students
    Can I clam my daughter who was in college less then 6 months this year?
    ebaines's Avatar
    ebaines Posts: 12,131, Reputation: 1307
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    #2

    Apr 7, 2008, 01:17 PM
    You can claim your daughter as a dependent if she meets either the "qualifying child" or "qualifying relative" requirements. To meet the "qualifying child" rules she must meet age, residency, and support requirements. The age test is she must be under 19 at the end of the tax year, or under 24 and a full-time student at the end of the tax year. The residency test is that she must have lived with you for at least half the year (exception - if she was away at college that counts towards the residency period). The support test is that she must not have provided more than half of her own support during the year. If she meets all three tests then you can claim her as a dependent. However, even if she doesn't meet all these tests she may be a "qualifying relative" if her income for 2007 is less than $3400 and you provided more than half her support for the year. See Pub 501 for all the rules:
    http://www.irs.gov/pub/irs-pdf/p501.pdf

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