qualifying dependent - full time high school student living at private school

[aliroch]

My son lived away at a private prep school in 2018. He graduated that year and was under the age of 19 at the end of the year. He had no income and I paid all of his expenses both at school and while he was at home. He lived at school for a total of seven months. Am I able to claim him as a dependent for the 2018 tax year? I am thinking about filing an amended return. 

[Texas Roger]

Temporary absences while living at a school are considered living with you so you would indicate he lived with you the entire year. If you did not claim him on your originally filed your return, you could amend your return and claim him on the amended return form 1040X. 

[DoninGA]

Since he was under the age of 19 you can claim him as a dependent under the Qualifying Child rules.  His time away from home was temporary due to eduction so you will indicate that he lived in your home for the whole year.

If you did not claim him as a dependent on the 2018 tax return you will have to amend your 2018 tax return to add him as a dependent.

See this TurboTax support FAQ for amending a 2018 tax return originally completed and filed using TurboTax - https://ttlc.intuit.com/community/amending/help/how-do-i-amend-a-return-in-turbotax/01/27579

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[xmasbaby0 · Accepted solution]

Your son who was in high school in 2018 can be claimed as your dependent for 2018.  The fact that he lived away at school was just a "temporary absence"--so you can say he lived with you for the whole year.

If you did not claim your son on your 2018 return you can amend that return to claim him

What does it mean to "amend" a return

https://ttlc.intuit.com/questions/1894381-how-to-amend-change-or-correct-a-return-you-already-filed?...

And--you did not ask, but if your son was a full-time college student in 2019 you can still claim him as your dependent for your 2019 return.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:

Qualifying child

• They are related to you.

• They cannot be claimed as a dependent by someone else.

• They are a U.S. citizen, resident alien, national, or a Canadian or   Mexican resident.

• They are not filing a joint return with their spouse.

• They are under the age of 19 (or 24 for full-time students).

• No age limit for permanently and totally disabled children

  •      They live with you for more than half the year (exceptions apply).

Qualifying relative

• They don't have to be related to you (despite the name).

• They cannot be claimed as a dependent by someone else.

• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

• They are not filing a joint return with their spouse.

• They lived with you the entire year.

• They made less than $4200  (not counting Social Security)

• You provided more than half of their financial support. More info

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.

Related Information:

• Does a dependent have to live with me?

• What does "financially support another person" mean?

• Can I claim a newborn baby?