Claiming a FT student as a dependent

[ttbtaxes]

Mom, dad and son, age 18, who was in college in 2010. I have three scenarios I'm curious about. Assume mom and dad provided $25,000 toward support of son, that the total support for 2020 is $55,000 and:

1) The funds to pay the $30,000 tuition came from a 529 plan funded by parents or

2) The funds to pay the $30,000 tuition came from monies put into an UGMA or UTMA funded by the parents or

3) The funds to pay the $30,000 tuition came from a 529 plan funded by the grandmother


Can the parents claim the son as a dependent in any of these situations?

[Gary2]

The UGMA/UTMA funds are owned by the son, and count as him supporting himself. Hence the parents can't claim him.

For the 529 plan, the fact that the beneficiary can be changed makes me suspect that the funds are owned by the person who established it. Thus my instinct says that the parents can claim him in this case. However, I can't cite any authority that would confirm this, and I wouldn't be surprised if different state laws create different results.

[Kram BergGold]

problem

You say total support $55k and parents provided 25k. Unless a third party contributed the son paid more than 1/2 of support and the parents can't claim under any scenario.