The National Directory of Certified Public Accountants

Ask A CPA - Dependents & Exemptions

Can I Claim My Daughter Who Is In College As A Dependent Who Earns $8,000 In Wages ?

There are 5 dependency tests that must be met in order for you to claim your daughter as a dependent on your tax return. The gross income test does not apply to full-time students under age 24. Therefore, it appears the gross income criteria is satisfied. In order to qualify for the support test, you must supply more than 50% of the total spent to support your child. In general, in order to determine if you spent more than 50% of the support, you should include items such as cash, food and lodging, medical and dental costs, educational expenses, car and transportation expenses, recreation and entertainment expenses. If she was not a full-time student, the gross income she is allowed to earn is $3,900 or less for tax year 2013. Speak to your local CPA for additional items that do and do not qualify for the 50% support test.

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