- Yes, you can still claim them since they are considered a full-time student for tax year 2025, assuming you meet all of the other requirements. The rule is that the student has to be enrolled at least one day of any 5 months, so since they were a student the first 5 months, they are still a dependent. IRS definition.
- Yes, they have to file their own return and since you can still claim them, they must check “Someone can claim me as a dependent” on their return.
- No, the 1098-T and the 1099-Q do not have to be entered - they are informational documents and not required to be entered unless they have an effect on your return. No one can claim the AOTC since that has been claimed for the student for 4 years. Since you, the parents, can claim the child, you may be able to benefit from the Lifetime Learning Credit (LLC). You can apply the 1099-Q to the tuition and that leaves $3k (or more), available for the LLC - and since the 1099-Q was used for qualified expenses, you do not have to report the 1099-Q at all. It only becomes reportable if there are taxable earnings.
And you only need to include the 1098-T if you end up claiming the LLC credit. Whether it is worth it for you to claim the credit depends on your MAGI and your tax liability. The details are in the link I posted above.
Who can I claim as a dependent?
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