@Jesshere wrote:
My 22 son was full time student from Jan to June 2019 ( I provided for his support), then he took a 6 month internship (lived with me). Jan 2020,he went back to college to finish his undergraduate. IS he considered full time student since he attended school for 5 months and worked for 6 months? If yes, then I can claim him as dependent. Please advise. Thank you.
Since he is under the age of 24 and a full time student for at least 5 months during the year, you should be able to claim him as your dependent under the Qualifying Child rules if he 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.
