June 6, 2019 3:19 AM
Yes, if a child is a full-time student for five out of twelve months during the year, they meet the test.
The following criteria also need to be met:
These 5 tests (all of them), will qualify a child as a dependent:
- Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
- Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home.
- Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
- Support: child did not provide more than half of their own support during the year.
Joint Support: The child cannot file a joint return for the year.