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He turned 24 in March 2024 and graduated with his B.S. in mechanical engineering in May 2024. He has lived with us at home the entire time and still does. Even when he got a job, the household expenses have heretofore continued to be paid by us - we have not yet transitioned into a situation where he will contribute, but plan to discuss that after we get done filing taxes (can't yet because most of the paper trail won't get here until the end of January of course). That's part of what makes this muddy - does "under 24" include 24 itself? I'll check out that Pub 501 worksheet later.