My son who is 19 went to school full-time Spring 2016 Semester, but did not go back in the fall. Can I still claim him as a dependent? He has only made $2600 and is living at home.

[Texas Roger · Accepted solution]

To be a full time student, the student must have been full time for at least 1 day of 5 separate months during the year. 

Here is the list of requirements to be claimed as a qualifying child dependent:

1. The child must be your son, daughter, stepchild, foster chld, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age and permanently and totally disabled.

3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. 

6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.

7. The child must be younger than you (or your spouse, if filing jointly) unless disabled.

[macuser_22]

However, even if he does not meet the student requirements for a qualifying child dependent, it sounds like he would meet the qualifying relative dependent requirements which require that you paid more than half of his total support for 2016 and hid gross income for 2016 is less than $4,050.   If he will only earn $2,600 in 2016 then is sure sounds like he meets those requirements.   There is no age limit for a qualifying relative and a related dependent does not have to live with you as long as you meet the support and gross income tests.

[SweetieJean]

Any scholarships or grants?

[lays]

He received a $1000 private scholarship