Qualifying Child: There are five tests that must be met for a child to be your qualifying child. The five tests are: Relationship, Age, Residency, Support, and Joint return. As for the Relationship Test, to meet this test, a child must be your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them. You meet this trust. As for age she must be under the age of 19, so this test is met. As to residency, if she lived with you this test is met. As to support, to meet this test, the child cannot have provided more than half of his or her own support for the year. So you need to test to see if you provided more than half of her support when you count the $5,000 that she earned. As to the joint return, if she was not married at the end of the year you meet this test.
Finally, if she earned less than $5,700 she does not have to file a return if the income is all earned income and she had no passive income like dividends and interest. However, if there was withholding taxes taken out of her pay, she may want to file to get an income tax refund.
Hope this helps. If you think this post was helpful, please check the thumbs up (helpful) tab below and/or designate my answer as best answer. Thanks.
Mr. Fromm is licensed to practice law in PA with offices in Philadelphia and Montgomery Counties. He is uuthorized to handle IRS matters throughout the United States.His phone number is 215-735-2336 or his email address is firstname.lastname@example.org , his website is www.sjfpc.com. and his blog is
Mr. Fromm is ethically required to state that the response herein is not legal advice and does not create an attorney/ client relationship. Also, there are no recognized legal specialties under Pennsylvania law. Any references to a trust, estate or tax lawyer refer only to the fact that Mr. Fromm limits his practice to these areas of the law. These responses are only in the form of legal education and are intended to only provide general information about the matter within the question. Oftentimes the question does not include significant and important facts and timelines that if known could significantly change the reply or make such reply unsuitable. Mr. Fromm strongly advises the questioner to confer with an attorney in their state in order to ensure proper advice is received.
By using this site you understand and agree that there is no attorney client relationship or confidentiality between you and the attorney responding. This site should not be used as a substitute for competent legal advice from a licensed attorney that practices in the subject area in your jurisdiction, who is familiar with your specific facts and all of the circumstances and with whom you have an attorney client relationship. The law changes frequently and varies from jurisdiction to jurisdiction. The information and materials provided are general in nature, and may not apply to a specific factual or legal circumstance described in the question or omitted from the question.
Circular 230 Disclaimer - Any information in this comment may not be used to eliminate or reduce penalties by the IRS or any other governmental agency.
website is www.sjfpc.com.
I agree with attorney Fromm. You must meet the IRS requirements and she must not claim herself as a dependent on her own tax return. She should file because she may be entitled to a refund on her return.
Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.Ask a similar question