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Level 2
March 9, 2022
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Dependency qualifications( specifically, for > part timecollege students

  • March 9, 2022
  • 1 reply
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I have a 20 yo living with me at home, and the other was at the home 8 months before attending an Out of state univ. for 4 months.  SHe remains officially at my residence for legal purposes.  How do I determine their > than 50% support from me?

    Best answer by RaifH

    The IRS provides a worksheet for determining support here.

     

    If the 20-year-old is not a student, then they can be your qualifying relative if you provided more than half their support and they had gross income under $4,300. 

     

    For the student, there is no gross income requirement if she was a student for five months of the year and is under the age of 24. If that is the case, as long as she does not provide more than half her own support, you are eligible to claim her.  

    1 reply

    RaifHAnswer
    Level 10
    March 9, 2022

    The IRS provides a worksheet for determining support here.

     

    If the 20-year-old is not a student, then they can be your qualifying relative if you provided more than half their support and they had gross income under $4,300. 

     

    For the student, there is no gross income requirement if she was a student for five months of the year and is under the age of 24. If that is the case, as long as she does not provide more than half her own support, you are eligible to claim her.  

    TLKTweetyAuthor
    Level 2
    March 9, 2022

    Next year, if the laws don't change, will my 19 yo student (out of state for 8 months during the year as a student in college), who still has her permenant residence with me, can  I still claim her as a dependent (providing all other criteria is a go)?

    TLKTweetyAuthor
    Level 2
    March 9, 2022

    Any income restrictions on her part?