Anonymous wrote:What if it's 1/2 the year? Completely dependent till June, completely independent after.
Look at the rules in Pub 17 that 17:30 linked to. I think you're fine if she's a full-time student thru June bc I believe the IRS considers someone to be a full-time student for the entire year if they were a full-time student for 5 months. So you're probably ok for 2015 as long as your daughter doesn't claim her own personal exemption on her return. For 2016, if she's not a student at all, it will be another story and you'll have to go through the tests to determine whether she qualifies.