Note: Carl's answer applies to full time students under age 24. If the student is 24 or older or was not a full time student, for parts of 5 months or more, he cannot qualify as a dependent under the qualifying child rules, but must qualify under the qualifying relative rules*.
* Support test:
- Qualifying Child - The student must not have provided more than half his own support
- Qualifying Relative - The taxpayer must have provided more than half the student's support.
