dependent age

No. If she was born in 1985, she had to be 25 years old on 31 Dec

Jim Hammond, EA

If she's disabled you can claim her at any age. But then again, if she were disabled she probably wouldn't be going to graduate school.

This is one of those times I was just about to hit reply with an answer till a contradictory one popped up.

From

Tests To Be a Qualifying Relative

qualification for (2) shows "Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.) "

This had me conclude that the daughter can in fact be a qualifying dependent. Any one care to agree/disagree?

Your point is correct. A qualifying relative can also be your parents.

Jum

You have correctly demonstrated that daughter is not a qualifying child.

The next step is to see if she is a qualifying relative, and if TP provided most of her support and her gross income is less than 3,650 and she does not file a joint return, chances are good she can be claimed as a dependent.

A qualifying relative can be your shack up or anone else who lives with you the entire year. Of course this is only one part of the test to see if an individual is a qualifying relative, but despite the word "relative," the person doesn't have to be related to you by blood or marriage.

In the OP's case the daughter is too old to be a qualifying child unless she's disabled, but she may be a qualifying relative claimable as a dependent.

Phil Marti VITA/TCE Volunteer Clarksburg, MD

Based only on that information, no.

It is possible to claim her if all FIVE dependency tests are met.