Dependent, or not

[Bird Legs]

Clients daughter, age 22, graduated from college in May 2006. Full time student.
She earned $12,725. for the year. Can parents claim her as a dependent?
Parents live in Houston, Tx. She graduated from college in N Y City.

[BP.]

Check out your TTB p. 3-15, left column, #7. The only piece of info left to figure is whether the student paid more than half her own support.

[jainen]

a temporary absence.

>>The only piece of info left to figure ....<<

Besides the support question, you will also need to determine if this adult who moved to another state was still living with her parents, and only away at college as a temporary absence.

[BP.]

temporary absence.

This is true!

[Bird Legs]

One more thing

Your responses brought it to mind. The daughter lives and works in N Y
She got a job there before she graduated and still is employed there.
All of you are very helpful.