Dependent

[JJ04]

Child is 22, NOT a full time student. Part time , took 1 class at community college and has 1098T.  He has 2 W2 and earned $25,000.+. Lives with mother and she provides more than 50% of his support , can he be her dependent on her tax return? 

[Accountant-Man]

Does she provide more than $25,000 for his support, since that is what he earns, or does he bank every penny?

[Camp1040]

Does the child meet the 7 tests of a qualifying child?

Does the child meet the 4 tests of a qualifying relative?

[George4Tacks]

https://proconnect.intuit.com/community/forums/replypage/board-id/205/message-id/3546 or https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

[Just-Lisa-Now- · Accepted solution]

No.

[JJ04]

For qualifying child don’t you have to be s full time student ? He is not , but passes all other tests. For qualifying relative there is an income limit that he exceeded, but the mother is the only living parent and provides over 50% of his support , her W2 is over $100,000 and pays all household bills . Since the 1098t does have at least part time checked ... 

[JJ04]

Not full time student for qualifying child but 1098T part time box is checked. Meets all other tests , qualifying relative he exceeds the income limit. 

[Camp1040]

I really think you answered your own question. Doesn't qualify, 

[JJ04]

Meets tests for qualifying child except full time student , 1098T does have the part time box checked. Qualifying relative exceeds the income limit. I’m having a moment of self doubt , looking for the answer I believe I already know 

[JJ04]

Thank you , just looking for confirmation in a moment of self doubt ! 

[JJ04]

Yes , thank you. Moment of self doubt