Tests To Be a Qualifying Child for taxes?

Parent Cafe
1

<p>For some reason I thought when my eldest dd graduated high school that was the last year we could claim her on our taxes but I see that there are times you can claim until they are 24. Can we claim our dd until she graduates from college? She doesn’t live with us because she is away at college, so does that make a difference? She lives with at all other times while not at college. It seems they have to live with you so a commuter student would qualify for sure right? Anyone claiming their kids. I spend more to support her now than ever and wonder why I can not claim her. </p>

<p>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. </p>

<p>2.
The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. </p>

<p>3.
The child must have lived with you for more than half of the year.2 </p>

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

<p>5.
The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).</p>

2

<p>Yes, you can claim your college child as a dependent even if s/he lives at college. That is considered living with you. Also payment of the college tuition by said child or by scholarships and aid are considered paid by the parent. (Note. Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. )</p>

<p>This is a good piece to read: <a href=“Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service”>Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service; and is where I got the cite above. That way kids who get full awards are still considered dependents, and though they live the full year away from you, as some college kids do, they are still dependents for tax purposes.</p>

3

<p>Thanks for the info.</p>