Context: I have a daughter who started college in fall of 2020. We have always supported her and claimed her as a dependent. I have carefully examined the IRS 5 part test for eligibility to be a “qualifying child” dependent for tax purposes. I believe she clearly passes the tests except for the age test, about which I am uncertain.
My daughter turned 19 in August 2020, but presumedly would still pass the age test through age 23 if she remains a “full time” college student. She started the 2020 fall semester with 12 credit hours enrolled but dropped one class and only completed 9 credit hours. She did not enroll/complete any college courses previously in 2020. Her college defines full time status as 12 credit hours per semester. For tax purposes, would failure to complete at least 12 credit hours negate her full-time student status, disqualify her as my dependent, and prevent me from claiming her on my 2020 return? Do I have any discretion to go either way in this situation? There would actually be some financial benefit to her if she is not my dependent in 2020, but first and foremost we want to be legally compliant.
