Claiming Your College Student

Dependents & Exemptions

Question: If I claim my daughter as a dependent because she is a full-time college student, can she claim her own personal exemption when she files her return?

Answer:  If you can claim an exemption for your daughter as a dependent on your income tax return, she cannot claim her own personal exemption on her income tax return.

If an individual is filing his or her own tax return, and the individual can be claimed as a dependent on someone else’s  return, the individual cannot claim his or her own personal exemption.

In this case, your daughter should check the box on her return indicating that someone else can claim her as a dependent.