Dependent status for college student

[chamilt2]

My son is at University as a full time student - he is 21 years old - he lives at the university except summers and holidays - i pay all his bills (tuition, housing, food, etc).

in 2022 he earned more than the $4400 and turbotax is telling me he does not qualify as a dependent.

is this correct?

[DoninGA · Accepted solution]

When a child is away at school you need to report them living in your home for the entire year.  Then you will be asked if they provided over one-half of their own support and you should answer NO.  His income is not relevant when claiming him as a dependent under the Qualifying Child rules.

Go back to the Personal Info section, edit him as dependent and review your answers.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, 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 unless disabled.

[bmarincovich]

I have similar situation. Our daughter is not a dependent on our return this year. She is filing a separate return listing herself as not a dependent on anyone else's return.

[chamilt2]

so i say he lived in my home even though he was 8-ish months away at university ?

[CatinaT1]

No. You must not have indicated that he is a full-time student. Since he is under 24 and a full-time student, the income test does not apply. Review your entries for him under Dependents.

The tests for a qualifying child are: 

Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew). 

Residence: Must have the same residence for more than half the year. 

Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled. 

Support: The dependent must not have provided more than half of their own support during the year. 

Joint Support: The child cannot file a joint return for the year. 

The tests for a qualifying relative are: 

Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” 

Gross Income: The dependent being claimed earns less than $4,400 in 2022. 

Total Support: You provide more than half of the total support for the year. 

Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you. 

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers. 

See also these TurboTax Helps. 

Who Can I Claim as a Tax Dependent? 

Rules for Claiming a Dependent on Your Tax Return 

You may also want to view IRS Publication 501. Dependents, Standard Deduction, and Filing Information page 11 for 2022 

[DoninGA]

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@chamilt2 wrote:

so i say he lived in my home even though he was 8-ish months away at university ?

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Yes.  He is only temporarily away from home for education.