@NCperson said " that is only true if 'student' is more than a 'half time' student, is US citizen, has a SS#, etc... "
For the Qualifying Child dependency rule, the student must be Full Time. The half time or more rule is for the tuition credit.
There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
- He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
- He lived with the parent (including temporary absences such as away at school) for more than half the year
It the person does not meet the QC rules, then there is a $4300 income test to be a Qualifying Relative.
