Son 24age-2012- FT student - no income

[Taxman VA]

Clients have a son who is FT student in 2012 and turns 24. If he does not make 3800 (2012 dependency exemption) can they claim him as a dependent and his education expenses, which they pay?

I know the rules say under age 24 and FT student but what if he decides to get his masters or become a doctor?

Does the age issue really disqualify him as a dependent of his parents? In this case with no income he will not file and his dependency exemption will be lost.

Any ideas?

Thanks,

Taxman VA

[MilTaxEA]

Once he fails the age test he is disqualified from being claimed as a Qualifying Child. They may be able to claim him as a Qualifying Relative, if he meets the tests. If they can claim him as a dependent (including qualifying relative) then they can claim the educational expenses.

[Taxman VA]

Response to2012-FT student - no income

Thank you for your concise reply. It fits my situation perfectly.

Have a great tax season.

Taxman VA