Dependent

[pjlTTH31p]

My son is 20 and full time college student, if I exclude tuition and other college expenses, paid from college funds, and medical insurance, for which he is covered through my work insurance, he earned enough to pay more than half of his living expenses. Could he claim himself and get the stimulus recovery rebate if I do not claim him on my taxes

[KrisD15]

Possibly. The term is if he "supplied more than half his own support", so if he worked and paid more than half his own bills, yes, he can file and claim himself. If he worked, but spent the money on other things, or put his earnings in a savings account, then no. 

Even if the tuition was paid from a savings account, the expenses counts as part of his support. Sounds like he did not pay for it. 

Besides what he earned, who paid for his support? 

Link to IRS Support Worksheet

[Hal_Al]

Even if the tuition was paid from a Qualified Tuition Plan (QTP/529/ESA) the expenses counts as  support, not provided by him, since the parent is the "owner" of the plan. 

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

Sounds like he did not pay for  more than half his support.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Students, under 24, claiming them selves are not eligible for the refundable portion (up to $1000) of the American Opportunity Credit.  Your question (a common one this year) comes down to the parent giving up a $2500 tuition credit (+ the $500 dependent credit) so the student can claim the $1800 stimulus.

[pjlTTH31p]

Thank you!