DEPENDENT CHILD WHO IS FULL TIME STUDENT AGE 24 END OF 2021 AND GROSS INCOME $20,322

[TAXATION]

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

[IRonMaN · Accepted solution]

At that age and that income level, she doesn't qualify to be someone else's dependent.

[qbteachmt]

You can use IRS resources. This has all the links for what you ask:

https://www.irs.gov/help/ita

[PATAX]

Just did one very similar to this and quickfinder has excellent flowcharts. Recommended.

[TAXATION]

Thanks but don't use Quick Finders

[TAXATION]

Thanks that's what I thought I appreciate your response.   Also, being she lives with her parents and they provide her support EXCEPT she paid the tuition she gets to claim education credit

[dkh]

Quickfinder is a great resource to use.

[TAXATION]

So is “The Tax Book” someone recommended.

[PATAX]

Yeah the tax book is also excellent. I purchased it years ago, but at that time, I don't believe it had a section on nonprofit 990 returns. That is why I stay with quickfinder, but it wouldn't hurt to have both of them. Just my opinion.