Although I paid his last tuition bill on Dec 2009.
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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Robert J. Suhajda, MS,CPA
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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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