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:
- Relationship: The student must be the taxpayer’s child, stepchild, adopted or foster child, sibling or stepsibling; or a descendant of any of them
- 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
- 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
- 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