I'm trying to figure out if there's any way to claim my college- attending daughter as a dependent.
Here are the facts:
1) Daughter is a resident of the same state as her mother (driver license in that state, attended high school in that state, etc.). 2) Daughter turned 18 during the first half of 2010 which makes her an adult in that state. 3) I live in a different state. 4) Daughter began college in a third state in the second half of 2010. It's a private college so there's little point in her trying to establish residence in the college's state. 5) Daughter meets the definition of a qualifying child of her mother (my daughter was physically present with her mother for five months, with me for two months, and at college for five months which I assume counts as having lived with her mother). 6) Daughter would meet the definition of a qualifying relative of mine if not for the, "Not a qualifying child" test.Apparently, with my daughter becoming an adult during the first half of 2010 I'm not able to take advantage of the special rule for the children of divorced or separated parents so that her mother can release the exemption to me (similarly I cannot use that special rule to justify claiming my daughter's medical expenses either).
Would my daughter still be considered a qualifying child of her mother if her mother simply doesn't claim the exemption?
What if her mother is not required by section 6012 to file an income tax return and does not file an income tax return or files an income tax return solely to obtain a refund of withheld income taxes? Would my daughter then no longer be considered a qualifying child of her mother allowing me to claim her as a qualifying relative?