I claim my daughter as a dependent, she is in college can she claim her own personal exemption.

Q) I claim my daughter as a dependent, she is in college can she claim her own personal exemption.

A) According the IRS; 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.

Additional Information:

• Publication 501, Exemptions, Standard Deduction, and Filing Information

Category: Filing Requirements, Status, Dependents, Exemptions 
Subcategory: Dependents & Exemptions