Can I claim my 20 year old son as a dependent? He attended college in another city and lived full time in that city. I paid his tuition, rent, and major expenses.

[stevenclaysmith]

He also worked part time earning $15 thousand.

[Hal_Al]

It depends on his living situation. Has he moved out or is he just away for college. In most cases, being away at school is only considered a temporary absence from the parent's home; even living off campus

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

4. He is not married and filing a joint return

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.

The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.