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Subject:  Qualifying child? Date:  3/2/2014  5:54 PM
Author:  2gifts Number:  120318 of 128041

I'm just starting DD's taxes, and just want to clarify something. She is 22, and graduated college last May after which she moved back home with us where she has been living ever since. She found a full-time job at the end of September. I think I can claim her as my dependent this year, but that she will be claiming herself next year.

I have read Publication 17 around the definition of a qualifying child, and I want to be sure that I am understanding it correctly. It says:

The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.

The child must have lived with you for more than half of the year.2

The child must not have provided more than half of his or her own support for the year.

The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid).

The one that is confusing me is the second one about the child being under age 24 at the end of the year (which she is) and a student (which she is no longer).

TT asks for occupation, and at this point, she is a Marketing Associate, so I will put that in there, but am I correct that she meets all the tests for a qualifying child for me, and that I will claim her on my taxes?

I just want to make sure, and it's that part about still being a student that is confusing me, since she graduated in 2013.
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