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.
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This https://www.law.cornell.edu/cfr/text/20/216.74 gives more info as to what determines "full time".Originally posted by Kram BergGold View Post
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. -
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.Originally posted by Kram BergGold View Post
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. - FDRComment
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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.Comment
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I don't think the full/half time student applies to high school. Use the age rule.Originally posted by Kram BergGold View PostBelieve nothing you have not personally researched and verified.Comment
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By chance, did you take the time to READ the cite posted by Kathy? Might be helpful.Originally posted by taxea View PostComment
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Yes and Cathy says "it may not be technically correct"Originally posted by New York Enrolled Agent View PostBelieve nothing you have not personally researched and verified.Comment
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