Education and qr rules

[TAXMAN]

TP age 26 made $2400.00. Went to school out of state. TP borrowed $ to go to school and pay R&B. Dad CO signed note. I think 2 old to be QC but maybe QR. What do you think? Due to distance TP didn't come home much and did a lot of summer school.

[jainen]

>>TP didn't come home much<<

That doesn't matter after age 24. But co-signing a loan is not the same as providing support since Dad didn't actually get the money to spend. Unless there is more to this story, I don't think the student is a dependent.