My son will graduate from college this month (so he will have been a full time student for 4.8 months in 2016) and be 23 in December. Every year he has to pay a few thousand in kiddie tax. If you figure in college costs, I will pay more than half of his support in 2016; though he will be working full time once he graduates.
As I read it, he has to be a full time student for me to claim him as a dependent. Since it is only 4.8 months, does he qualify for that?
To qualify for paying kiddie tax he has to be a full time student for 5 months. Does the IRS consider 4.8 months to be 5 months; or does he escape kiddie tax?
Thanks much.