Dependency Test

[Unregistered]

Can a taxpayer claim a child as a dependent if the age test for a qualifying child isn't satisfied? For example, let's assume a taxpayer's son graduates from college May 15th at age 21. The qualifying child age test requires that a child under age 24 must be a full-time student during 5-months to qualify. Let's assume he meets all the other requirements for dependency. I assume the law requires 5 full months, not a partial month? Is that correct?
Second, if the son isn't a qualifying child, does he meet the requirements to be a qualifying relative (assuming his income is less than $3,200)? Can a dpendency exemption be claimed? Is the age test still a barrier?

[RLymanC]

Dependent

He is a qualifying relative and can be claimed as a dependent if all other test are met.

[jainen]

Qualifying Child.

The rule is any part of any five calendar months, so he meets the age test for Qualifying Child.

[Gretel]

Adult child

Assume child qualifies as qualifying relative only, then no HOH allowed just the exemption.

[Unregistered]

The rule is any part of any five calendar months, so he meets the age test for Qualifying Child.

Yes. Now, what if he doesn't meet the part of five month requirement? Can he still be claimed as a dependent on the parent's return (assuming all other requirements are met)?

[RLymanC]

Guest

Yes, he qualifies as a dependent, and if he lived in the home for over six months he is a qualifying relative and taxpayer may file Head of Household if otherwise qualified.