Many people know claiming dependents on taxes can help trim their total tax bill. However, keeping track of the latest Internal Revenue Service rules can make claiming student dependents confusing. For example, if your child doesn’t live under your roof all year and is a young adult, many parents aren’t sure if they can claim a college student as a dependent on my taxes.
Generally, a parent can claim their college student children as dependents on their income tax return. However, some tests must be met to claim a college student as a dependent qualifying child or qualifying relative on your taxes. To be your qualifying child, your college student must:
Be one of the these:
- United States citizen
- United States resident
- United States national
- Resident of Canada or Mexico
Be related to you in one of the following ways:
- Child (including a legally adopted child)
- Stepchild
- Foster child placed by a licensed agency or court
- Sibling, step-sibling, or a descendent of any of these, like a niece or nephew
- Be younger than you (or your spouse if Married Filing Jointly) and:
- Be under age 19, or
- Under age 24 and a full-time student for at least five months of the year, or
- Be any age and totally and permanently disabled.
- Have lived with you for more than half the tax year. There are exceptions for temporary absences during the tax year, such as when the student is away at school.
Not provide more than half of their own support. Here are some guidelines:
Support includes expenses like:
- Food
- Clothing
- Lodging
- Dental or medical expenses (out of pocket)
- Education expenses
- College student loans count as support by the person responsible for the loan repayment. Nontaxable scholarships generally don’t count as support by the student.
- As long as the student didn’t pay more than half of these expenses, you meet the support test. It’s not necessary that you paid these types of expenses if the student didn’t.
Not file a joint return unless:
- They’re only filing to claim a refund of taxes.
- They’re not claiming any credits.
- There would be no tax liability for either the student or the student’s spouse if they were filing separate returns.
The good news is: If they meet all these tests, you can claim your college student as a dependent. Source