Hello,
Our son is 20, lives at home, and currently only works part time (had a full time summer job for a few months). He graduated high school at the first of the year just before he turned 20 (he started later than most, so graduated later). So he was a student for only 3 months at the start of the year, and he has not started college yet. He's planning to start college classes for the upcoming spring semester, at least part time. And then go to a full-time college program in the fall of 2022.
If I understand the rules for dependent status correctly, does that mean we cannot claim him as a dependent for this coming tax year (2021), but when he starts college in '22, we can claim him again on our taxes as a dependent for tax year 2022? I just want to prepare accordingly when it's time to do the taxes.
Thank you.
