Skip to main content
Level 1
April 15, 2026
Solved

should both the full-time student and credit for other dependents box be checked?

  • April 15, 2026
  • 1 reply
  • 1 view
For 2025 1040, 17 and 20 year old full-time students.
Best answer by Hal_Al

Yes on the 20 y.o. and no on the 17 y.o. This is because a child under 19, can still be a dependent even if not a FT student. 

 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

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

 

 

1 reply

Hal_Al
Level 15
Hal_AlLevel 15Answer
Level 15
April 15, 2026

Yes on the 20 y.o. and no on the 17 y.o. This is because a child under 19, can still be a dependent even if not a FT student. 

 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

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