I have a client that has a child enrolled in a university who completed his Junior year of college in 2019.  Parents want to claim him as a dependent to claim his college expense deduction on their return for 2019, but student (dependent) had an apartment for attending school and "did not" live with parents from August - December.

I'm having trouble seeing how they can claim him as a dependent since he no longer lives with them - he did Jan - July.  Even though he is a full time student.

If they give him up as a dependent, they can not claim the college credit for themselves.  Correct?

If the student is no longer a dependent, but the parents have paid his college expenses, can the son obtain the credit for himself as he is no longer a dependent on his parent's return?

Final complication.  Parents moved from Illinois to Indiana.  So part year resident too.

Thank you in advance for your thoughts.

Best,

Tom Tomlinson