College Dependent

[Mimi75]

My 18 year old son is a full time student in FL.  I live in OK.  He has came to OK for each of the three breaks he had from school in 2022.

I pay for his Room & Board

I pay for his medical, vision and dental benefits

I pay for any related expenses that he incurs.

The custody agreement I had with his father and all child support terminated on his 18th birthday.

Who gets to claim the student, me or his dad?  His dad sends $50 for my son every once in awhile.

[mbpeddie]

To claim a college student as a dependent, the Internal Revenue Service has certain requirements:

• be under age 24 and a full time student for at least 5 months of the year
• Have lived with you for more than half the year excepting when the child is away at school.
• Not have provided more than half their own support such as food, clothing , lodging, medical and education

Based on the information you have provided , that the custody agreement has ended and you are providing more than half the Childs' support, you would be eligible to claim him as a dependent if he meets the above requirements.