IRS Tax Tip 2003-20, (Jan. 29, 2003) -- So your daughter is off to college and you're wondering if you can still claim her as a dependent? To be claimed as a dependent, a person must meet five tests, according to the IRS:
Assuming the person meets these tests, there are a couple of important points to remember. Be sure to include your dependent's Social Security number (SSN) when you file your return. Your dependent will not be able to claim a personal exemption on his/her own tax return if you are able to claim him or her. Finally, depending upon your income and filing status, the exemption amount for your dependent may be phased out. See Publication 501, Exemptions, Standard Deduction, and Filing Information, for more details.
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