A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
1. 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
2. He did not provide more than 1/2 his own support. Scholarships are
considered third party support and not as support provided by the student.
3. He lived with the parent
(including temporary absences such as away at school) for more than half
the year
If you meet those three rules and TurboTax (TT) is not giving you’re the dependent,
you are answering one or more of the interview questions wrong. Possibly the
one about how long the child lived with you. A student away at college is
considered to have lived with you all year.
If you are divorced from the other parent, the questions about which parent
can claim the kid can be tricky.
