Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15. See below for how to submit a question.

My daughter, 22, still lives at home, works and goes to school but not full time. She does not pay room and board and we pay her tuition. Last year she made $14,236. Can we claim her as a dependent?

Probably not, assuming the earnings are taxable. Since she is over 18 years of age and not a full-time student, she has to earn less than $2,700 in order to pass the "Gross Income Test." This is just one of five tests that she must pass in order for you to claim her as a dependent. The other four are the: "Support Test," "Citizenship Test," "Joint Return Test" and "Member of the Household (or Relationship) Test."

Frank E. Brodnax, CPA, Ellin & Tucker, Chartered

The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To ask a tax question, call Sundial, The Sun's telephone information service, at 410-783-1800. Call 410-268-7736 in Anne Arundel County, 410-836-5028 in Harford County, 410-848-0338 in Carroll County. Using a Touch-Tone phone, punch in the four-digit code 6225 after the greeting. To submit questions by e-mail and access an online tax guide, go to The Sun's Web site at www.sunspot.net/tax.

Selected questions will be answered in the Business section. Pub Date: 3/24/99