How do I handle a dependent college student, who turned 19 in July, who studied abroad for part of the year?

[stevehughes451]

All her tuition, fees, room and board and expenses were paid by her by my wife and I (married, filing jointly).

[DoninGA]

If she was a full time student in 2024 you should be able to claim her as a dependent under the Qualifying Child rules if she meets all the requirements.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[Hal_Al · Accepted solution]

Studying abroad counts as being a student for the dependent test. So, if she was full time for parts of 5 calendar months, she meets rule #2 of the Qualifying Child rules.

The next question is  does the tuition paid to a foreign school qualify for a tuition credit.  The answer is not as easy and clear as if it was an American school. Simple answer: If the school issues a form 1098-T, it qualifies.  If it has a US Employer Identification number (EIN) and is on the Dept. of Education (DOE) list, it qualifies for the more generous American Opportunity Credit (AOC).  Without an EIN, it qualifies for the Lifetime Learning Credit (LLC) if it's on the DOE list. 

The student must be your dependent for you to claim an education credit.  Room & board are not qualified expenses for a credit.