I should have mentioned, it is my biological child and yes their income for the 2023 is less than $3200, so below the threshold. What is confusing that at 19 you considered an adult and the Form 8332 uses language that is more common to the "Family Courts" as custody matters all cease for the most part unless if a child is disabled (which is not the case here) at the age 18. The dependent has expressed a desire to be on my taxes as a dependent as it helps in the College Financial Aid award.
Hence, the question is Form 8332 still required if the child/dependent is 19 and an adult for all legal purposes because the Form uses language of Custodial Parent and Non-Custodial Parent. The issue of "Custody" ceased to exist as Family Courts no longer have any jurisdiction. Thank you.
