Dependency qualifications( specifically, for > part timecollege students

[TLKTweety]

I have a 20 yo living with me at home, and the other was at the home 8 months before attending an Out of state univ. for 4 months.  SHe remains officially at my residence for legal purposes.  How do I determine their > than 50% support from me?

[RaifH · Accepted solution]

The IRS provides a worksheet for determining support here.

If the 20-year-old is not a student, then they can be your qualifying relative if you provided more than half their support and they had gross income under $4,300. 

For the student, there is no gross income requirement if she was a student for five months of the year and is under the age of 24. If that is the case, as long as she does not provide more than half her own support, you are eligible to claim her.  

[TLKTweety]

Next year, if the laws don't change, will my 19 yo student (out of state for 8 months during the year as a student in college), who still has her permenant residence with me, can  I still claim her as a dependent (providing all other criteria is a go)?

[TLKTweety]

Any income restrictions on her part?

[DaveF1006]

Yes, you can if she is under the age of 24 and a full-time student for at least five months of the year. 

[TLKTweety]

Next year, if the laws don't change, will my 19 yo student (out of state for 8 months during the year as a student in college), who still has her permenant residence with me, can  I still claim her as a dependent (providing all other criteria is a go)? Any income restrictions on her part?

[DianeW777]

Yes. Being away at college is considered a temporary absence and is not counted as days not living with the parent. As long as the student is under 24 and the following support issue is good, then the student can be your dependent.

The only income restriction is that your college student must not be providing more than half of their own support, from their own funds.

• Examples:

1. Student loans, if the student is liable for the debt, is funds used for the students support from their own funds
   1. If any of the loan proceeds were not yet used, do not count that amount
2. Jobs - money earned at a job is considered provided by the student
   1. Any of their money placed in a savings account and not removed is not considered as being spent on the student.
3. A car is not considered support if it is not in the name of the student, the expenses to operate it would be money spent on the student's support
4. The Worksheet for Dependent Support will be a helpful review.

[Edited: 03/09/2022 | 3:51p PST]