The 18 year old does not need to be in college as long as he does not turn 19 before the end of the tax year in question.
Age Test:
To meet this test, a child must be:
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Under age 19 at the end of the year and younger than you (or your spouse if filing jointly),
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A student under age 24 at the end of the year and younger than you (or your spouse if filing jointly), or
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Permanently and totally disabled at any time during the year, regardless of age.
Qualifying Child
The five tests that must be met for a child to be your qualifying child.
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Relationship,
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Age,
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Residency,
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Support, and
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Joint return.
A sunset provision or sunset clause is a measure within a statute, regulation or other law that provides that the law shall cease to have effect after a specific date, unless further legislative action is taken to extend the law.
