Full time Student vs newly graduated

Forum|Forum|2 years ago
February 25, 2024
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My daughter graduated last May and was a fulltime student. Do I list her occupation as fulltime student OR as a registered nurse which she is from July 2023? Also, should I check the box YES, over 18 and full time student.

Hal_Al

Employee

Q. Do I list her occupation as fulltime student OR as a registered nurse which she is from July 2023?

A. Registered nurse, since that is what she currently is and was at year end. It actually doesn't matter, what you enter. That info is only used by the IRS for statistical data.

Q. Also, should I check the box YES, over 18 and full time student.

A. Yes. That info will be used to help determine if she can be your dependent for 2023 (probably not).

There are two types of dependents, "Qualifying Children"(QC) and Other ("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.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.