My client's son turned 24 in 2019.  The son attended college for over 5 months.  According to IRS rules for a qualifying child, he cannot be claimed as a dependent because he was not under 24 as of Dec 31, 2019.  Now the rules for a qualifying relative state that he must have earned less than $4,200 for 2019, he earned way over that. Therefore, the son cannot be claimed by the parent as a qualifying child or a qualifying relative nor can the parent receive credit for AOC.  Now on the other hand, the student can claim the AOC if all qualifications are met and there is no age limit.  Do I have this right?  Just want to inform my client the correct explanation as to why the son can't be claimed as a dependent for 2019.