My client & daughter just recently move back into the home of the parent/grandmother.  So it's client, daughter & grandmother (3 generation) all under one roof.  My clients' daughter turned 19 prior to end of 2019; however has been enrolled in college classes for "at least half time" (per 1098-T).  The client have also attended college full time (degree program) to advance their career.

Everything seems good to claim daughter; however as I look at the incomes (due to daughter working full & client now going to school full-time); the income allocation has flipped where the daughter now makes more than my client.  Now the question, did the student (19-year old daughter) provide over half of their own support.  The student (daughter) made about $28,000.  As mentioned both individuals live with the parent of my client, so everyone contributes to the upkeep & expenses of the household.  At first I thought claiming daughter was valid but once I realized the incomes provided, I am now on the side of the client cannot claim daughter.  Rather than giving a definite NO, I wanted to get some thoughts just in case I may have the incorrect interpretation of the rules/publication (970)