Question

My child married and moved out of my home in 2018. She and her husband filed their taxes as married filing jointly. Can I still claim an exemption for her?

Answer

Maybe.

You can claim a dependent exemption for your married child only if she qualifies as your dependent. To claim your child as a dependent, she must be either your:

To meet the qualifying-child test, she must:

  • Be under age 19 on Dec. 31, 2018, or under age 24 and a full-time student
  • Have lived with you for more than half the year
  • Not have provided more than half of her own support
  • Not be filing a joint return unless they’re only filing to claim a refund of taxes withheld. Also, there would be no tax liability for either she or her spouse if filing separate returns.

Since she filed a joint return with her husband, you must find out if they filed only to claim a refund of all taxes withheld. If not, she doesn’t qualify as your dependent under this test.

To meet the qualifying relative test:

  • Her gross income must be less than $4,150 for the year.
  • You must have provided more than half of her support for the year.
  • She must not file a joint return unless she’s only filing to claim a refund of taxes withheld. Also, there would be no tax liability for either her or her spouse if filing separate returns.

If she doesn’t meet either test, she’s not your dependent, and you can’t claim an exemption for her on your return. Instead, she will claim her own personal exemption on her joint return.

Related Topics

Related Resources

Can I Claim Medical Expenses on My Taxes?

If you’re itemizing deductions, the IRS generally allows you a medical expenses deduction if you have unreimbursed expenses that are more than 7.5% of your adjusted gross income for tax years 2017 or 2018. You can deduct the cost of care from several types of practitioners at various stages of care.

Can I Claim Myself on Taxes?

Is it better to claim yourself or be claimed as a dependent when filing taxes? Find out which situation may benefit you the most from H&R Block.

Unreimbursed Employee Expenses - Form 2106

Do you have unreimbursed expenses to include on your tax return? Learn how tax reform has changed the rules for unreimbursed employee expenses.

Deduct Prepaid Mortgage Interest And Real Estate Taxes

Learn about the tax implications of prepaid mortgage interest and real estate taxes to determine if you can deduct them or not from the tax experts at