Can my Friend Claim her Son

[fasteddie577]

My friend asked me if she can claim her son. He is 19 years old and works part time and goes to school part time. He earned around $15,000 during the 2018 tax year. She provides all his support which includes a home, food, utilities, etc. Can she claim her son on her 2018 tax return based on this situation? Thanks

[Opus 17]

At the age of 19 or older, a child can only be claimed as a dependent if they attend school "full time".  In this case, "full time" means, carrying a full time course load as defined by the school, in at least part of 5 different months of the year.

So, a graduated high school senior, who was a student from January to May, would be considered a full time student for the dependent calculation for that year, even if they attended college only part time in the fall.

However, if he can't be classed as a full time student in at least 5 months of 2018, then he is not a "qualifying child" dependent.  And if his income was more than $4150, he can't be a "qualifying relative" dependent.  Those are the only two classifications.