My son turned 19 in March and was in college until May this year. Does he still qualify as a deduction on my 2023 taxes?

Forum|Forum|2 years ago
December 30, 2023
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He has not had a job since leaving school and I'm able to claim him on my 2023 taxes per the divorce agreement even though he lived with his mom after leaving college.

TurboTax Online

DoninGA

Employee

If he has lived in the home of your ex for over 6 months in 2023 then she would be the custodial parent for a full time student under the age 24 based on the Qualifying Child rules.

You would only be able to claim him as your dependent if your ex has given you a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent releasing her claim on the dependent.

Have you received this form?

D

DASYDZAuthor

Employee

Yes, the 8332 was utilized and per the divorce agreement, we have alternated years. To clarify, my son, who turned 19 in March was living on campus as a full-time student until the end of the spring semester (May) when he was forced to leave due to academic suspension. I was solely responsible for funding his college tuition, room and board, meals, etc. He left college and moved in with his mom for the remainder of this year except for a cumulative 1.5 months that he lived with me.

I understand per the IRS rules that the age requirement is based on his age at the end of the year (tomorrow) and he is still 19 and is not a student.

Am I able to claim him as a child dependent? If not, would he qualify as a relative dependent?

Thanks in advance.

DoninGA

Employee

He only needs to be a full time student for any 5 months of the year including partial months, January thru May would be 5 months. So you should be able to claim him under the Qualifying Child rules since he is under the age of 24.

To be a Qualifying Child -

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.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.