College Graduate & Dependency Exemption

[tonia2021]

Son graduated in May from college. Son lived in apartment (not with parents) for the entire year. Parents are still paying for lots of son's expenses (insuance, cell phone, rent etc). Son made about $11000 during 2010.

Parents want to claim him for 2010 because he was a student for 5 months. But what about the member of household test. He was a member of the household during the 5 months he was temporarily away from home. However, he never moved home after graduation.

My question - who claims the son?

[bgiez]

My guess would be

the son claims himself as he did not live with the taxpayer for more than 1/2 of 2010 (5/12 is less than 1/2 yr).

[rgtaxservice]

...

Son fails member of the household test. His 5 months of college are an exception but he lived out of the household for the remainder of the year - not as a student.

Besides, with the son making 11K, the support test becomes relevant. He only has to provide over half.

QR is out because of the gross income.