1098T is marked as "at least 1/2 time" and attended from August to Dec. Does he qualify as a dependent for 22 yo as a full time student in 2018?

[Carl]

Yes, he's full time. This box probably should not have been checked, because when you think about it, a full time student is in fact, "at least" a half time student. It's all semantics really. Even this IRS doesn't clarify this. Per IRS Publication 970, a full time student is "as defined by the educational institution".
So if your case, if you question if he was a full time student as defined by the college, then you'll need to ask the college.

[Hal_Al · Accepted solution]

No. The form 1098-T has the "half time box" because half time is the minimum to qualify for the American Opportunity Credit.

You can not look to  form 1098-T to answer your question about your student qualifying as your dependent. Your student must be Full Time to be a Qualifying Child Dependent.  Full Time is defined by the school, but is usually 12 semester hours.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

If your child does not qualify as a QC, because he is not a full time student, he may still be a qualifying relative if his income is less than $4150.

[Carl]

"You can not look to  form 1098-T to answer your question about your student qualifying as your dependent"
Good catch! I missed that.

[scaiken]

Thanks to you both! Very helpful and makes complete sense now.

[Carl]

yes. The dependency determination and determining who claims the education stuff are basically two totally unrelated determinations.

[scaiken]

I do not believe I can claim her as she did not take a full load of classes in the fall but will check w/ her school tomorrow.  In that case, she will claim herself and put her 1098T information in her taxes.  Correct?

[Hal_Al]

Yes, but it will do her no good.  A student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if she supports himself by working. You indicated, at one of your other posts, that you provided more than half her support.
At $10,000 of income, she is not even required to file, unless she needs to get a refund of any withholding

[scaiken]

She will get a refund of her taxes.  However, when I put in her information, Turbo tax is still giving her the credit.  It is not asking about support.  What do I do?
Also, I have a 26 year old that we are still supporting some as well but he would qualify for the tuition credit, right?

[Hal_Al]

The earned income support question is part of the personal info interview, not  the education interview.

Yes the 26 y.o. qualifies, if he is claiming himself.

[scaiken]

Thank you!