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Level 2
April 6, 2022
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Dependent College Student

  • April 6, 2022
  • 1 reply
  • 17 views

Are we required to claim our 23 yo college senior who graduated in May 2021 as a dependent? Seems he'll get more $ from the education credits than we would because our income is too high. Also, if we don't claim him as a dependent and he files as a full-time student, is he eligible for the EIC. His income was $13K last year. 

    Best answer by DawnC

    You do not have to claim him, but if he ''can'' be claimed, he is still considered a student dependent for tax purposes and would not be eligible to claim EIC.   You ''can'' claim him if he was a full-time student for any 5 months of 2021.   See the definition below.

     

    Claiming EITC without a child

     

    IRS - EIC ITA interview

     

    A full-time student is a student who is enrolled for the number of hours or courses that the school considers to be full-time attendance.   If he does not qualify as a full-time student in 2021, you can not claim him and he would be eligible for the EITC.

     

    To qualify as a student, the person must be, during some part of each of any five calendar months of the year:

     

    1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
    2. A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

    The five calendar months do not have to be consecutive.

    1 reply

    DawnC
    DawnCAnswer
    Level 15
    April 6, 2022

    You do not have to claim him, but if he ''can'' be claimed, he is still considered a student dependent for tax purposes and would not be eligible to claim EIC.   You ''can'' claim him if he was a full-time student for any 5 months of 2021.   See the definition below.

     

    Claiming EITC without a child

     

    IRS - EIC ITA interview

     

    A full-time student is a student who is enrolled for the number of hours or courses that the school considers to be full-time attendance.   If he does not qualify as a full-time student in 2021, you can not claim him and he would be eligible for the EITC.

     

    To qualify as a student, the person must be, during some part of each of any five calendar months of the year:

     

    1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
    2. A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

    The five calendar months do not have to be consecutive.

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    GDEEAuthor
    Level 2
    April 6, 2022

    Thank you very much. Three follow up questions: 

    1) He graduated in early May. I know the 5 months don't have to be consecutive, but do they have to be full months?

    2) If he turned 24 in October 2021 does this (hopefully) disqualify him from being our dependent? 

    3) Is he eligible for the 3rd stimulus payment even if it's determined he is our dependent (our income exceeds the limit)? 

    Thank you.

     

    KrisD15
    Level 15
    April 6, 2022

    1.) No at least part of at least 3 months.

     

    2.) It would disqualify him as your "Qualifying Child" dependent, however he could be your "Qualifying Relative" dependent. 

     

    3,) No, not as your dependent, the payment/credit would be based on your income.

    Yes if he files as non-dependent he would get the payment as a credit.

     

    Since he was not under 24 at the end of 2021, he would not be claimed as your Qualifying Child. 

    To be your qualifying relative, he would have had 4,300 or less Gross Income and you would have needed to have supplied more than half his support. 

    If he did not live at your home after graduation, that would also eliminate his as your dependent. 

     

    More information about dependent requirements 

     

     

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