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Level 2
April 12, 2021
Question

Dependent or not?

  • April 12, 2021
  • 2 replies
  • 4 views

Hi - i've been struggling to determine if I can claim my son as a dependent or not.  He is a 21yo full time college student who lives at college, but my home is still a base for him.  He works and will have to file this year.  He does not cover more than 50% of his living and student costs through his work.  I am supporting him with health, auto, renters insurance, phone, and other expenses, but most of his school costs are covered by a 529 originally funded by his grandparents.  When I read the tests for a dependent, they are all "yes."

Relationship - child

Residence - my home, but maintains his own student apartment

Age - full time student under 23

Support - he cannot provide more than half his support through his income

Nationality - he is a US citizen

Marital Status - he is not married

 

I guess I am confused because while I support him, I am not personally supporting the other 50+%.  BTW, I became divorced after he turned 18 and my ex is not claiming him.

 

Can I still claim him as a dependent?  Thanks for looking!

2 replies

Level 15
April 12, 2021

Yes, you can claim your son as a dependent because he is a full time student under age 24 and he does not provide more than half of his own support with his earned income.

 

Absences from your home for college are temporary absences (for the IRS) and he can be counted as living with you during these temporary absences.

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Level 15
April 12, 2021

if your child is not supporting more than 50% of his own support and you are not either, who is supporting the rest?  

from everything you wrote I also agree you can claim him.  Note: he has to state on HIS return, he CAN be claimed! 

 

Also, it might be best to use this IRS tool, which makes it quite easy to go through any and all permutations. 

 

 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

 

 

 

 

SN-COAuthor
Level 2
April 12, 2021

The distributions from the 529 originally funded by his grandparents are providing the rest of his support.  Thanks for the reply!