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MGC94
Level 7
February 8, 2025
Question

Dependent

  • February 8, 2025
  • 2 replies
  • 12 views

Taxpayer makes $150,000. Her son just turned 18 in December and was 17 for 11 months of 2024. He is a senior in high school but made $39,000 in the summer as a busser/food runner. He also has a 1098t because he took college classes while in high school at the community college. Can she still claim him? 

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2 replies

Level 15
February 8, 2025

You will need to look through all of the rules, but most likely it comes down to "Did the child provide over half of his own support?"  Income does not matter; it is based on who paid for support.

https://www.irs.gov/publications/p501#en_US_2024_publink1000220886

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

 

Level 7
February 9, 2025

Unless something has changed over the last two years I thought that at the age that he is and a full time student for the year she could claim him. The kicker is that when he files his tax return he cannot claim himself. Correct me (i am sure you will) if I am wrong.

BobKamman
Level 15
February 9, 2025

What did he do with the money?  Was it used on his support, or did it go into a bank account?

Last time I looked, tuition tax credits were not available for high school students attending college classes.  Haven't looked the last couple years.