children in college

Forum|Forum|2 years ago
September 27, 2023
2 replies
38 views

Can i claim my adult son while he was attending college even if i did not provide any support to him?

he had a job and paid all of his own tuition and expenses.

Ask the Experts - Extension - Sept 2023

Best answer by KochuK

Hi JoeP78,

Please refer to IRS Pub 501, page 11, Table 5, Overview of the Rules for Claiming a Dependent

https://www.irs.gov/pub/irs-pdf/p501.pdf

If your son is under age 24 and a student, the support test is not met - "The child must not have provided more than half of the child's own support for the year" to be a Qualifying Child.

To be a Qualifying Relative, "you must provide more than half of the person's total support for the year". You indicated that you did not provide any support.

Based on your description, you cannot claim your son as a dependent.

Hope the above helps. Thank you.

Kochu Kitty

KochuKAnswer

Level 7

Hi JoeP78,

Please refer to IRS Pub 501, page 11, Table 5, Overview of the Rules for Claiming a Dependent

https://www.irs.gov/pub/irs-pdf/p501.pdf

If your son is under age 24 and a student, the support test is not met - "The child must not have provided more than half of the child's own support for the year" to be a Qualifying Child.

To be a Qualifying Relative, "you must provide more than half of the person's total support for the year". You indicated that you did not provide any support.

Based on your description, you cannot claim your son as a dependent.

Hope the above helps. Thank you.

Kochu Kitty

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KarlaM3

Level 2

Hi JoeP78-

Great question!

Per the IRS, you can claim your child as your dependent if they meet the qualifying child test.

Relationship- your son.
Age-A qualifying child is younger than you and younger than 19 years old or a "student" younger than 24 years old at the end of the tax year.
Residency- must live with you more than 1/2 the year (away at school is considered temporary)
Support- your child did not provide more than 1/2 of his own support for the year
Joint return- your child is not filing a joint return with someone.

If you do not meet all these tests, then you cannot claim him as a dependent.

Thank you!