It depends. He graduated from college last year, if that was in May, 2024, and if your home was listed as his permanent residence, then he was a full time student for 2024. Being away from home at school is considered a temporary absence. Full time student means being a student for some part of any five different months (see definition below).
The real question will be support. If your son is considered to have provided more than half of his own support you cannot claim him. Provided is the qualifiers and a dependency worksheet to figure out who paid more for his support. All of his money will be considered spent on him unless you can show amounts placed in savings and not removed.
- You can claim a child, relative, friend, fiancé(e), and so on as a dependent on your 2024 taxes as long as they meet the following requirements:
Qualifying child:
- They're related to you.
- They aren't claimed as a dependent by someone else.
- They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They're under the age of 19 (or 24 for full-time students).
- There's no age limit for permanently and totally disabled children.
- They lived with you for more than half the year (exceptions apply).
- They didn't provide more than half of their own support for the year.
IRS Definition of Full Time Student
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