Clients have 22 year old daughter living at home and in her 4th year at the local university.
They have been claiming her as a qualifying child and have taken the AOC past 3 years.
This year, however, they tell me she had a 2018 W-2 of $ 19,000 or so & she has already filed her own return.
They would otherwise seem to be able to claim her and use the AOC but the support test may be a problem.
I've sent the support test worksheet from page 29 of IRS pub 17 to the customer to fill out & await their response.
Normally full-time students in my area earn less than this & pose no problem for the parental exemption.
Kinda sounds like the daughter may have to amend her return and claim the AOC herself.
Thanks for any comments.
They have been claiming her as a qualifying child and have taken the AOC past 3 years.
This year, however, they tell me she had a 2018 W-2 of $ 19,000 or so & she has already filed her own return.
They would otherwise seem to be able to claim her and use the AOC but the support test may be a problem.
I've sent the support test worksheet from page 29 of IRS pub 17 to the customer to fill out & await their response.
Normally full-time students in my area earn less than this & pose no problem for the parental exemption.
Kinda sounds like the daughter may have to amend her return and claim the AOC herself.
Thanks for any comments.
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