Dependent and Student

[tonia2021]

Taxpayer's child is 19 - graduated from high school in May. The child earned $28000 this year.
The child is the taxpayer's son, was in school for 5 months during the year, and lived in the house for 7 months. Does the amount of income the student earned disqualify him from being the taxpayer's dependent because of the support rules. I doubt the parents could show more that 1/2 the support when their son eared 28000.

Thanks in advance for your answer.

[Bees Knees]

Under the qualifying child test, its not whether the parents can show more than 1/2 the support. It is whether the child actually provided over 1/2 of his or her support.

TTB, page 3-15:

Support test. The child cannot have provided over half of his
or her own support during 2007.