TAXATION
Level 4

Would the student child qualify as a "Qualifying Relative" or do they have to meet all the 7 test rules to be claimed?

1 - DEPENDENT CHILD WHO IS FULL TIME STUDENT AGE 24 END OF 2021 AND GROSS INCOME

OF $20,322

2 - and still lives with her parents who provided her support in 2021

3 - student paid her own college tuition (if parent cannot claim her then she should be able to claim education expenses?

thanks in advance