Do deferred student loans co-signed by one parent qualify as support when determining if the child is a qualifying dependent?

[B-Beck]

Parents provide no support other than health insurance. That being said, they cosign on fully deferred student loans. This student has an apartment that they live in full-time, including during the summer. They pay their rent, utilities, clothing, food, and all other expenses. Can the parent still claim the 21-year-old as a qualifying dependent because they co-signed on their student loans if the health insurance and student loans combined meet the 50% support threshold?

[CarolynM · Accepted solution]

No, cosigning loans and paying for health insurance is not enough to qualify you as their dependent.

[B-Beck]

If the total of the health insurance and student loans calculates to more than 50% of support are they a qualifying dependent?

[CarolynM]

If the loans are in deferment, there is not actual payment for support. The cosigning does not qualify as support. Paying the student loans would qualify, but a current student typically does not pay on student loans