Can my parents claim me as a dependent? They paid for my living costs before August 2023, but since then, I pay for my own living costs.

[DoninGA]

How old are you?  Are you a full time student?  Is your gross income in 2023 $4,700 or more?

[micahbendicion]

I am 22. I went to college full-time from January-June 2023 when I graduated. My gross income is more than $4,700 in 2023.

[DoninGA · Accepted solution]

---

@micahbendicion wrote:

I am 22. I went to college full-time from January-June 2023 when I graduated. My gross income is more than $4,700 in 2023.

---

Your parents may be able to claim you as a dependent under the Qualifying Child rules if you meet all the requirements under the rules.

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.

[micahbendicion]

Do I have to be a full-time student at the end of the year to satisfy item (3)? I saw on the IRS website that I am a full-time student because I attended school for at least 5 calendar months in 2023.

[DoninGA]

---

@micahbendicion wrote:

Do I have to be a full-time student at the end of the year to satisfy item (3)? I saw on the IRS website that I am a full-time student because I attended school for at least 5 calendar months in 2023.

---

Any 5 months in the calendar year.

[micahbendicion]

Thank you!