Does getting a GED count as a student on tax return.

Forum|Forum|5 years ago
May 23, 2020
2 replies
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Can my mother claim the deducible if I was getting my GED.

Not A Product Question

Best answer by Hal_Al

Simple answer : no. Working on a GED does not count as being a full time student for purposes of the dependent test.

But, taxes aren't simple. As others have said, if your pursuit of a GED involved enrollment as a full time student in an eligible institution for parts of 5 months, then yes.

Furthermore, There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.
He lived with the parent (including temporary absences such as away at school) for more than half the year

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $4200 ($4150 in 2018)
The taxpayer must have provided more than 1/2 his support

In either case:

He must be a US citizen or resident of the US, Canada or Mexico
He must not file a joint return with his spouse or be claiming a dependent of his own
He must not be the qualifying child of another taxpayer

Carl11_2

Employee

Were you enrolled as a full time student at an accredited institution for any one semester that started in the tax year, for "at least" 5 months of that tax year? If so, and you meet the other 5 requirements, then yes she can claim you as a dependent. All the requirements are:

- Under the age of 24 on Dec 31 of the tax year and;

- Enrolled as a full time student for any one semester that started in the tax year and;

- Was enrolled in a course of study that will lead to a degree or credentialed certification. (a GED is a credentialed certification.) and;

- Was enrolled for at least 5 months of the tax year. The months do not have to be consecutive. If you attended classes Jan - Apr and the graduation date shown on your degree or certification is May 1 or after, then you get to count the entire month of May as one of the 5 months.

- Did not provide more than half of your own support for the "entire" tax year. (scholarships, grants, 529 distributions and any other third party income *do* *not* *count* for the student providing their own support.)

"SUPPORT" includes qualified education expenses, food, housing, clothing, transportation and a reasonable cost for entertainment.

Hal_AlAnswer