Hal_Al
Level 15

Education

First, you need to address the first issue: does the student still reside with you.  

 

The support test is different for each dependent type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.  You do not meet the Qualifying Relative support test, because tuition is part of support.  If he is still considered as living with you, you  do meet the support test, because the student is not providing more than half his own support