QUESTION

My 20-year-old daughter has a son. She’s a full-time student and I support both of them financially. Which one of us – me or my daughter – should claim my grandson as our dependent?[

Individuals with no coverage | Eligibility for Premium Tax Credits and Cost-Sharing Reductions
ANSWER

You should. Because you support both of them financially, you should claim them both as a dependent. Your daughter cannot claim her son as her dependent because she is a dependent herself. (26 CFR § 1.36B-1(f); 26 CFR § 1.152-1; IRS, Publication 929).

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