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Level 4
February 20, 2026

20 Year Old Qualifying Relative as a Dependent

  • February 20, 2026
  • 2 replies
  • 11 views

I have a client that supported his 20 year old college girlfriend.  She did live with him all year.   Her W2 Box 1 wages are $5154.00 (under the $5200.00 limit to be claimed as a qualifying relative).  Her box 3 social security wages are $5369. (over the limit to be claimed as a qualifying relative).  I have looked and read and read but can't seem to find which box I should use to qualify her or disqualify her as a dependent.  My gut is saying box 1 but I want to be certain.  Anyone else had this situation? 

If it is box 1 and she has educational credits to be claimed, can my client claim these since she was his dependent?  He states he paid her tuition.  I'm leaning toward yes, he can.  

 

    2 replies

    Level 15
    February 20, 2026

    What exactly is decreasing Box 1?

    BobKamman
    Level 15
    February 20, 2026

    @TaxGuyBill Why would it matter?  Or is it just a "Friday idle curiosity" question?

    qbteachmt
    Level 15
    February 21, 2026

    Are you familiar with the IRS resources? There is an Interactive Tax Assistant "wizard" for these scenarios.

    https://www.irs.gov/help/ita

    Plus:

    https://www.irs.gov/credits-deductions/individuals/dependents

    https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents

    Those are great places to start from.

    Don't yell at us; we're volunteers
    JoJoAuthor
    Level 4
    February 21, 2026

    I will definitely check these resources out.  Thank you!