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[Coleen3 · Accepted solution]

You appear to meet all of the qualifications to be a Qualifying Child for them with the possible exception of the support and residence tests. The time you were in college is a temporary absence. You would need to compare, dollar for dollar, if you contributed more than half of your own support.

Please see the tests below.

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

• Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.
• Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
• Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
• Support — did not provide more than one-half of his/her own support for the year.

[Carl]

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