PattiF
Expert Alumni

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Although the IRS does not consider this to be income, it would be regarded as support provided by the student. From the Journal of Accountancy:

 

"However, if a student pays the cost of tuition and fees or receives a student loan to pay them, that amount is counted as support provided by the student and can cause the child to fail the support test and thereby not qualify as a dependent"

 

By claiming himself for 2021, he will be eligible for the third Stimulus payment.

 

I have edited my previous post to include this information.

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