Can I claim my son as a dependent if he spent 8 months of 2018 in a co-op, and the co-op was recognized by the college which meant he was considered a full time student?

[dtttt]

Son was enrolled in college and did a co-op for spring 2018 and summer 2018 in a different state.  He paid for his apartment and meals while on co-op for 8 months.  I paid his car all year.  I paid for the other four months of the year.  I also paid for his other apartment for the time he was in a co-op as he signed a year lease at school.  Working the co-op meant he was still registered as a full time student so does that cover the question of residency as a Qualifying Child to be considered a dependent?  Also  If I add up all the costs of his 12 months I just out spent him, so does that cover the Support question of Qualifying Child?

[CynthiaR · Accepted solution]

In order to be able to claim a dependent you have to fulfill these requirements:

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 and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. 3. The child must have lived with you for more than half of the year. 4. The child must not have provided more than half of his or her own support for the year. 5. The child must not be filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later, to find out which person is the person entitled to claim the child as a qualifying child. 

It appears that you can claim your son as a dependent.

[dtttt]

So the time he spent in another state in the co-op, 8 months, is still considered living with me since he was a full time student at the time?