topic Dependent Claim Question in Education

Dependent Claim Question

dburaker — Thu, 23 Jan 2025 19:35:40 GMT

My daughter completed the majority of her high school courses in December of 2023 but did not graduate until May of 2024. Attendance between January and May 2024 was very limited. She was still on the rolls at her high school as a student during that timeframe even though she was rarely there. Also very important she turned 19 in January of 2024.

Would she still qualify as a full time student? Also would her being 19 as of January 2024 disqualify her as a dependent even though she would likely considered to be a full time high school student? Thanks for any info/advice you can give.

When filling out my taxes on TurboTax it says she qualifies. I just want to make sure it's accurate, particularly with her age.

Re: Dependent Claim Question

AmyC — Thu, 23 Jan 2025 19:44:05 GMT

Yes and yes. It sounds like she did a great job getting through high school early but was still enrolled for those 5 months and qualifies as your dependent under age 19 on December 31. The IRS has a quick quiz for your peace of mind. See Dependent

Re: Dependent Claim Question

Hal_Al — Thu, 23 Jan 2025 20:47:57 GMT

Q. Would she still qualify as a full time student?

A. Only if her high school classified her as a Full time student. See below. If the school does not distinguish between full and part time students, and can't give you an answer; I think you're safe in claiming her since she is enrolled, as a student. But, I cannot find any reference for that opinion.

Q. Also would her being 19 as of January 2024 disqualify her as a dependent even though she would likely considered to be a full time high school student?

A. No. But it would disqualify her if she is not considered to be a full time student.

Q. When filling out my taxes on TurboTax it says she qualifies.

A. That's because you are answering yes to the questions is she a full time student. Which she may or may not actually be.

From IRS Publication 501 (Dependents)

"Student defined.

To qualify as a student, your
child must be, during some part of each of any 5
calendar months of the year:
1. A full-time student at a school that has a
regular teaching staff and course of study,
and a regularly enrolled student body at
the school; or
2. A student taking a full-time, on-farm training course given by a school described in
(1), or by a state, county, or local government agency.
The 5 calendar months don't have to be consecutive.
Full-time student. A full-time student is a
student who is enrolled for the number of hours
or courses the school considers to be full-time
attendance.
School defined. A school can be an elementary school, a junior or senior high school, a
college, a university, or a technical, trade, or
mechanical school. However, an on-the-job
training course, correspondence school, or
school offering courses only through the Internet doesn't count as a school."