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Either your daughter is emancipated or she's not. One cannot be emancipated for "education purposes." That is implicitly dishonest. If you claim your daughter as a dependent on your federal income tax, she's not emancipated. If you don't and she files her own 1040, then she is. Some states/schools require prospective students to show proof of independence from parents for at least two years. * Legal emancipation occurs when the minor reaches the legal age of majority as set by the state of residency. In Nebraska the legal age of majority is 19, in all other states the age is 18. Child support orders may reflect a different emancipation age as do laws pertaining to children who are physically and/or mentally disabled. Emancipation and the allowed tax deduction of dependent family members are two different issues.

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