My 23 yr old graduated last May, 2010, works part time . Can I claim him as dependent for tax year 2010 ?

Asked over 3 years ago - Austin, TX

Although I paid his last tuition bill on Dec 2009.

Attorney answers (4)

  1. Steven J. Fromm

    Contributor Level 20

    Answered . I disagree with the prior attorney. Your son may still qualify as a student. In the same publication cited by the prior attorney, Student is defined as follows: "To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:
    A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school.........The 5 calendar months do not have to be consecutive." So if he meets the other tests of dependency (Relationship, Residency,
    Support, and Joint return, he may be claimed as a dependent.

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  2. Michael Prozan

    Pro

    Contributor Level 14

    Answered . Looks like the child must be a full time student if over 19.

    http://www.irs.gov/publications/p17/ch03.html#e...

  3. Michael Prozan

    Pro

    Contributor Level 14

    Answered . I should clarify, full time student at the end of the year.

  4. Robert Jan Suhajda

    Contributor Level 17

    Answered . Age — must be under the age of 19 at the end of the tax year, or under the age of 24 [at end of tax year] if a full-time student for at least five months of the year. It looks like you are a border line case. He may not be a full time student for at least 5 months of the year. It seems as if the intent of the law is to allow you a dependent exemption if you provided 1/2 of his support.

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