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Level 1
April 16, 2026
Question

Why would my freshman college student not qualify as my dependent?

  • April 16, 2026
  • 2 replies
  • 4 views
The student is full time, doesn't work, and I pay everything for the student including insurance outside of the grants the student received.

2 replies

AmyC
Level 15
April 16, 2026

Usually a full time student is claimed by the parents. This allows the parents to claim the education credit. Be sure you marked the dependent as a student. Under the age of 24 is not a problem when you support them, their income is not part of the equation.

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Hal_Al
Level 15
Level 15
April 17, 2026

Being a full time student, not having any income, and you paying everything doesn't satisfy all the dependent rules. 

 

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.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support

 

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.  You can't claim him as a dependent, if he lives with the other parent(or lived with the other parent before going away to school). 

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

  1. Closely Related OR live with the taxpayer ALL year
  2. His/her gross taxable income for the year must be less than $5200 (2025) 
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html