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Student Dependency Test Requirements

The dependent can be classified as either a qualifying child or a qualifying relative.  To be a qualifying child, a student must meet four tests:

  1. Relationship:  The student must be the taxpayer’s child, stepchild, adopted or foster child, sibling or stepsibling; or a descendant of any of them
  2. Age:  The child must be under age 19 or a full-time student under age 24 at the end of the year.  A student must satisfy the school’s full-time hour or course requirement and must do so for at least five months of the year
  3. Residency:  The student must live with the taxpayer for more than one-half of the year.  Temporary absences from home due to education, illness, business, vacation or military service are counted
  4. Support:  The student must not provide more than one-half of his or her own support

In addition to these four tests, the student must also satisfy the general dependency tests:

  • Marital Status:  A married student can not file a joint tax return for the year, except to claim a tax refund and neither spouse has a tax liability
  • Citizen or Resident:  The student must be either a U.S. citizen, resident or national or a resident of Canada or Mexico

For more information on Student Dependency Test Requirements or another area of accounting, please contact Victor C. Belgiorno at 516-861-3704 or 

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