@krishnapriya183 it is confusing as there are two flavors of dependents : qualifying children (QC) and qualifying relatives (QR).
a QC is under 19 or under 24 and a full time college student. There is no income measurement. The dependent provides LESS THAN 50% of their own support and lives with the taxpayer at least 6 months of the year (living at college is temporarily away from home and considered living at home)
a QR is not a QC and there is an income requirement not to exceed $5050 (2024). A blood relative doesn't have to live with the taxpayer. The taxpayer provides at least 50% of the dependent's financial support.
In all likelihood, your college age student is a QC.
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