While there is no dependents exemption for 2020, it may affect other tax benefits like filing status. So:
"A full-time student under the age of 24 at the end of the year and younger than the taxpayer (or spouse, if filing jointly), or –To qualify as a student, the child must be enrolled in the number of hours or courses the school considers full-time during some part of at least five months of the year. See Publication 17 for additional details."
per IRS Publication 501 under Dependents.
if the other dependents tests are met.
