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    Dependent?

    My client's child turned 19 in 2017. The child graduated from high school but she only took two classes in 2017 to finish high school and graduate. Normally a high school student takes 4 or 5 classes. The child made $4200. So in order to be a dependent she has to be a full time student. She did not go to college after graduating. Any thoughts on her being a full time student as opposed to part time.

    #2
    Originally posted by Kram BergGold View Post
    My client's child turned 19 in 2017. The child graduated from high school but she only took two classes in 2017 to finish high school and graduate. Normally a high school student takes 4 or 5 classes. The child made $4200. So in order to be a dependent she has to be a full time student. She did not go to college after graduating. Any thoughts on her being a full time student as opposed to part time.
    This https://www.law.cornell.edu/cfr/text/20/216.74 gives more info as to what determines "full time".

    It may not be technically correct, but if the only thing is play is the dependency exemption, I'll probably take it. It claiming her also determines filing status (HOH vs Single), or EIC is involved, probably not.

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      #3
      Originally posted by Kram BergGold View Post
      My client's child turned 19 in 2017. The child graduated from high school but she only took two classes in 2017 to finish high school and graduate. Normally a high school student takes 4 or 5 classes. The child made $4200. So in order to be a dependent she has to be a full time student. She did not go to college after graduating. Any thoughts on her being a full time student as opposed to part time.
      I run into this situation quite often when a Child has already turned 19 but still living at home and not a full time student.

      This situation fails the age test in my opinion and gross income test.
      Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDR

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        #4
        Thanks Kathyc2

        The link to Cornell Law is right on point. No way the kid was in school 20 hours per week So not a dependent and no H of H.

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          #5
          Originally posted by Kram BergGold View Post
          My client's child turned 19 in 2017. The child graduated from high school but she only took two classes in 2017 to finish high school and graduate. Normally a high school student takes 4 or 5 classes. The child made $4200. So in order to be a dependent she has to be a full time student. She did not go to college after graduating. Any thoughts on her being a full time student as opposed to part time.
          I don't think the full/half time student applies to high school. Use the age rule.
          Believe nothing you have not personally researched and verified.

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            #6
            Originally posted by taxea View Post
            I don't think the full/half time student applies to high school. Use the age rule.
            By chance, did you take the time to READ the cite posted by Kathy? Might be helpful.

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              #7
              Originally posted by New York Enrolled Agent View Post
              By chance, did you take the time to READ the cite posted by Kathy? Might be helpful.
              Yes and Cathy says "it may not be technically correct"
              Believe nothing you have not personally researched and verified.

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