My son graduated from college on May 2022, is he still qualified as my dependant?

[core2meidaizi]

My son graduated from college on May 2022 and moved out to NYC for work starting in July. Would he still be my dependant? If not, who should report his 1098-T?

[Bsch4477]

Since he attended school for some part of 5 months and if he didn’t provide more than half of his support for the year you can claim him and the education credit. I assume that he is under age 24. Be sure that on his return he checks the box saying that someone else can claim him. 

[DawnC]

If you claim him, you report his 1098-T.   If you can't claim him (due to his age or providing over half of his own support for the year) he claims himself, he reports the 1098-T.    You can claim him if he was 23 or younger as of 12/31/2022, assuming he was a full-time student from Jan - graduation and the other requirements are met, see Qualifying Child requirements.   As Bsch4477 notes above, if you can claim him, make sure he indicates that on his return.