Child living out of state playing hockey. Dependent?

[Oiler_head]

I have a 19yr old who lived 7 months in MN in 2020 playing Jr. hockey.   He did not attend school. The rest of the time he lived at home.  We paid a fixed billet fee that covered his room and board.

Is he considered a dependent? Since he wasn't attending a school but we paid his way, do we mark down that he lived with us the whole year (Dependent and Nondependent Information Workshop)?

[DaveF1006 · Accepted solution]

No because he did not live in your home for more than 6 months during the year and the fact he was 19 years old, and not attending school so he cannot qualify as a qualifying child. 

You may claim him as a qualifying relative thus able to claim them as a dependent if the following tests are met.

• Your child must not have a gross income of $4,300 (in 2021) a year or more. Gross income does not include Social Security payments or other tax-exempt income. (For those with incomes above $25,000, some portion of Social Security income may be includable in gross income; for details, click here.)
• You must provide more than half of the support for your child during the year. Support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. 
• They do not need to reside with you according to IRS publication 521.
• The person you are claiming as a dependent must be related to you.
• Your child must be a citizen or resident of the United States or a resident of Canada or Mexico.
• Your child must not file a joint return