My tax professional is insisting that I cannot claim my daughter, who I supported and who lived with me for the full 12 months, because she turned 19 in Sept last year and she wasn’t a full time student AT THE END OF THE YEAR. She WAS however, a full time high school student for the first 6 months of the year. I told him that he is reading pub 501 incorrectly and that she can be considered a dependent if she attended school FT for any 5 months out of the year. He said they have to be BOTH under 19 and a FT student at the end of the year. Who is right?

“My tax professional is insisting that I cannot claim my daughter, who I supported and who lived with me for the full 12 months, because she turned 19 in Sept last year and she wasn’t a full time student AT THE END OF THE YEAR. She WAS however, a full time high school student for the first 6 months of the year. I told him that he is reading pub 501 incorrectly and that she can be considered a dependent if she attended school FT for any 5 months out of the year. He said they have to be BOTH under 19 and a FT student at the end of the year. Who is right?”---->REGARDLESS of her age,You still can claim your daughter as your qualifying relative, NOT as your qualifying child UNLESS your daughter’s gross income was more than $3,700 in 2011.As long as she lived in your home for more than half of the year AND was a full-time student for any part of at least 5 months AND didn't provide more than half of her OWN support for the entire year then you can claim her.