Our now 22 year old son graduated from college in May of 2016 after 4 years of college. We paid his Spring tuition and 6 months' rent. Can we claim him as a dependent?

[janicedau]

He then got a job in July and made about 30K in 2016.  We also paid for part of his Spring tuition with proceeds from a 529.  We claimed the Amer Opp Credit in 2012-15.  Can we claim a Lifetime Learning Credit for 2016?  If we can't, can he?

[californiasteven]

Wow. This is a border-line case.  I'm thinking that if he made $30,000 you probably did not provide over half of his support (which is all money spent for his needs and wants during the year.)   Otherwise maybe so since he was a full time student for one quarter or semester and under 24.  If you claim him you can probably claim the Lifetime Learning Credit.  If not he could himself.

[californiasteven]

Maybe so.  What I would ask is if you provided over half his support?

[PaulaM · Accepted solution]

Use the IRS worksheet below to determine if you provided more than 50% support for your son. The Lifetime Learning Credit will depend on whether you can claim him as a dependent. 

He won't be able to claim the credit if you can claim him as a dependent. If he's not your dependent, then he will need to meet the other credit qualifications to claim it on his return.

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

https://www.irs.gov/pub/irs-pdf/p17.pdf

https://ttlc.intuit.com/questions/3262984-who-is-eligible-for-the-lifetime-learning-credit