Single parent has 30 year old child living at home. Child made no income and was a college student. Appears that :
- child qualifies as dependent - qualifying relative
- Parent qualifies as HOH
- Parent eligible to claim college tuition paid for child
Seems too good to be true, but keep seeing more of this with jobs hard to find for these college graduates and them returning to school and home.
Look ok to you? Thanks
Looks OK to me. See Pub 17, p. 24, chart. Qualifying relative, lived with t/p more than half the year, related (child) such that he does not have to live with t/p the entire year, and eligible for an exemption. Makes him a qualifying person.
See also IRC Sec. 2(b)(1)(A)(2).
Katie in San Diego
"SMF" wrote
Depends on if I'm the parent or the child.
I just had one like this, 36 year old I believe, whose income was zero and living back with mom, who is single.
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