4 min read
February 24, 2022 • H&R Block
Many people know claiming dependents on taxes can help trim their total tax bill. However, keeping track of the latest Internal Revenue Service rules can make claiming student dependents confusing. For example, if your child doesn’t live under your roof all year and is a young adult, many parents aren’t sure if they can claim a tax dependent college student. Read along as we outline the rules for tax-dependent college students and claiming dependents on taxes.
Is my college student a tax dependent?
Generally, a parent can claim your college student children as dependents on their tax returns. However, to claim a college student as a dependent on your taxes, the Internal Revenue Service has determined that the qualifying child or qualifying relative must:
- Be younger than the taxpayer (or spouse if MFJ) and:
- Be under age 19,
- Under age 24 and a full-time student for at least five months of the year.
- Or the child can be any age if totally and permanently disabled.
- Have lived with you for more than half the tax year. There are exceptions for temporary absences during the tax year, such as when your child is away at school.
- Not provide more than half of their own support. Here are some guidelines:
- Support includes expenses like:
- Food
- Clothing
- Lodging
- Dental or medical expenses (out of pocket)
- Education
- College student loans count as support by the person responsible for the loan repayment. Nontaxablescholarshipsdon’t count as a dependency exemption here.Some taxpayers ask us if they can claim a dependency exemption (in tax terms: a dependent exemption). The availability of a dependent exemption is no longer available after 2017 tax reform
- As long as your child didn’t pay more than half of these expenses, you meet the support test. It’s not necessary that you paid these types of expenses if your children didn’t.
- Support includes expenses like:
- Not file ajoint returnunless:
- They’re only filing to claim a refund of taxes
- There would be no tax liability for either the child or the child’s spouse if they were filing separate returns
- Be one of the these:
- United States citizen
- United States resident
- United States national
- Resident of Canada or Mexico
- Be one of the following to be considered a qualifying relative, including your:
- Child
- Stepchild
- Foster child placed by a licensed agency
- Sibling, step-sibling, or a descendent of any of these, like a niece or nephew
The good news is: If your child meets all these criteria, you can claim your college student as a dependent.
Can I claim my college student as a dependent if they don’t meet the above tests?
If you’re still interested in claiming dependents, but your child doesn’t meet these tests, your college student can still be your dependent if:
- You provide more than half of the child’s support
- The child’s gross income (income that’s not exempt from tax) is less than $4,300 and $4,400 in 2022
If your child doesn’t live with you more than half the year, they might still be a qualifying child to be a dependent under a different tax rule. In this case, the amount of your child’s income and the amount of financial support or monthly payments you provide is important for tax purposes.
Take note of these student tax credits
If you’re a college student who isn’t a tax dependent of someone else – or you’re a custodial parent with qualifying college-aged dependents, there are potential student tax credits you can take to lower your taxable income. The college student tax credits include the:
Visit ourIncome Tax Guide for College Studentsand find out about student IRS forms that can be filed for free.
Still need help defining if your college student is tax dependent
State and federal taxes can get tricky – especially when dependents (and even student credits) are involved. Thankfully, H&R Block is here to help. Withmany ways to file your tax return with H&R Block, we can help you – and anyone that may qualify to claim you as a dependent – get the tax credits andtax deductionsdeserved.
As an expert in taxation and IRS regulations, I have a comprehensive understanding of the complexities surrounding claiming dependents on tax returns, particularly concerning college students. The article you've referenced delves into the criteria and rules established by the Internal Revenue Service (IRS) for claiming a college student as a dependent.
Firstly, the article emphasizes the significance of meeting specific conditions set by the IRS to qualify a college student as a dependent for tax purposes. The key criteria include:
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Relationship and age: The college student must be a qualifying child or a qualifying relative. To be a qualifying child, they must be younger than the taxpayer (or spouse if filing jointly) and be under age 19, under age 24 and a full-time student for at least five months of the year, or any age if totally and permanently disabled.
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Residence: The student should have lived with the taxpayer for more than half of the tax year, with exceptions allowed for temporary absences like attending school.
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Financial support: The student should not have provided more than half of their own support, including expenses such as food, clothing, lodging, medical expenses, and education. However, nontaxable scholarships don’t count as support for the purpose of claiming dependency.
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Filing status: The student should not file a joint return, except when filing for a refund or if there would be no tax liability for either the child or their spouse in separate returns.
Additionally, the article mentions the provision for claiming dependents post-2017 tax reform, clarifying that the availability of a dependent exemption is no longer applicable.
Furthermore, it addresses scenarios where a college student might not meet the aforementioned tests but can still be claimed as a dependent, such as when the taxpayer provides more than half of the child's support and the child's gross income is below a certain threshold ($4,300 in 2022).
The article also highlights tax credits available for college students who are not dependents, such as the American Opportunity Tax Credit and Lifetime Learning Credit, offering ways to lower taxable income.
Lastly, it directs readers to resources and assistance from tax professionals like H&R Block, emphasizing the complexity of tax matters involving dependents and student-related credits and deductions.
In summary, the article covers the intricacies of claiming college students as dependents for tax purposes, outlining eligibility criteria, exceptions, available tax credits, and the importance of seeking professional guidance for navigating these complexities in tax filings.
