Our 22 yr old son lived out of state for college for 5 months of 2019, graduating in May. He then took a job in another state and lived there for the remaining 7 months of the year. Our 2019 income was too high to claim any education expenses for either he or his 19 yr old college student brother. He meets some, but not all, of the 5 requirements to be a dependent on our return so I'd like to leave him off so he can claim himself. It would be advantageous for all of us if we left him OFF our return and had him file on his own, claiming his tuition costs and/or any education credit he may be eligible for. The whole dependent thing is confusing because I understand if he is eligible to be my dependent, then he cannot claim himself on his own return. So, does he have to meet all 5 requirements (relationship, age, residency, support and joint return)? Am I even asking the right question? I'd like to take him off our return......
