topic Student status dependent in Education

Student status dependent

SJ211 — Sat, 29 Mar 2025 16:24:29 GMT

My 21 year old son was a full time college student from January 2024 through May 2024. He participated in the Disney College Program (in Florida) from May 2024 into January 2025. He returned to school full time in January 2025. Is he still considered my dependent?

Re: Student status dependent

MindyB — Sat, 29 Mar 2025 19:39:44 GMT

Yes, as long as the child did not provide over half of his own support for the year. Full-time student status can be attained by being a full-time student for 5 months or more. Since he was full-time through May, he has met the requirement.

Here is some more detailed information: Rules for Claiming Dependents on Taxes

@SJ211 [Edited 03/29/2025 | 12:38 pm PST]

Re: Student status dependent

Hal_Al — Sat, 29 Mar 2025 17:55:09 GMT

Q. Is he still considered my dependent?

A. Yes, probably.

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for parts of 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
He lived with the parent (including temporary absences such as away at school or Disney College Program ) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html

Re: Student status dependent

NCperson — Sat, 29 Mar 2025 19:23:34 GMT

@MindyB isn't is "as long as the STUDENT provided LESS THAN half their own support"? that is the Qualified Child rule.