Because he is full time, he is no longer a dependent.
That's not correct. He could work two full time jobs making a million dollars a year and still qualify as your dependent.
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If the student:
-Was under the age of 24 on Dec 31 of the tax year and;
-The **STUDENT** did **NOT** provide more than half of their own support for the **ENTIRE** year (scholarships, grants, 529 funds, gifts from Aunt Mary, money from mom and dad, etc. *DO* *NOT* *COUNT* for the student providing their own support) and;
-The student was enrolled as a full time student for *any* *one* *semester* that started in the tax year, and;
-The student was enrolled in a course of study that will lead to a degree or credentialed certification, and;
-The student was enrolled at an accredited university, then;
THE PARENTS QUALIFY TO CLAIM THE STUDENT AS A DEPENDENT ON THE PARENT'S TAX RETURN.
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Some things to note about the above.
- The support requirement is on the student and **ONLY** the student
- There is no requirement for the parents to provide the student any support - Not. One. Single. Penny.
- There are only two possible ways the student can have any claim to providing more than half of their own support *for* *the* *entire* *tax* *year*.
1) The student was self-employed or had a W-2 job and earned sufficient amount to justify a claim to providing more than half of their support. One of the many requirements is that the student's income would need to exceed the total of all third party income (schoarships, grants, 529 funds, gifts, etc.).
2) the student is the *PRIMARY* borrower on a *qualified* student loan and sufficient money was distributed to the student during the tax year to justify a claim to providing more than half of their own support. The total distributed during the tax year would have to be more than that total of all third party income received by the student during the same tax year.
So chances are high that you the parent still qualify to claim the student as your dependent, and will continue to qualify for the 2020 tax year too.
