does the recent college graduate qualify as dependent?

[tax1111]

I know this topic has been discussed frequently but I just has some difficulty locating the clear answer

so, the student graduated in May 2020. She has been living separately from her parents all year 2020. Does she pass the residency test? For the first 5 months, she is considered as temporary absence from home and can be treated as living with her parents. But after graduating in May, she is no longer treated as living with parents, right? Or, as college graduate, she can be treated as living with her parents for the whole year so long as she is enrolled in college for at least 5 months?

Thank you! 

[Lion EA]

If she was under 24 and was a full-time student for any part of five months, she's a dependent:

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

The deal breaker can be the support test: did the child pay for more than half of her own support?

[tax1111]

12 minutes ago, Lion EA said:

If she was under 24 and was a full-time student for any part of five months, she's a dependent:

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

The deal breaker can be the support test: did the child pay for more than half of her own support?

Thank you for the help!

I went through the IRS tool through the link you posted. There is one step asking if the student lived with parents more than half of the year and answer "No" leads to the outcome that the student is not a dependent of parents. 

That step is where I am not sure what to answer. Is the student considered living with parents more than half a year if she graduated in May and lived separately from her parents all year? 

Thanks. 

[jklcpa]

No, the 5-month rule is applied for the purpose of determining whether the person is considered a "student" for the age test.  For the residency test, the person must live in the taxpayer's home for at least 1/2 of the year. The 5 months before graduation is a temporary absence from the taxpayer's home, but it isn't long enough to meet the "at least 1/2 year" of residency part of the dependency requirements. 

[tax1111]

4 minutes ago, jklcpa said:

No, the 5-month rule is applied for the purpose of determining whether the person is considered a "student" for the age test.  For the residency test, the person must live in the taxpayer's home for at least 1/2 of the year. The 5 months before graduation is a temporary absence from the taxpayer's home, but it isn't long enough to meet the "at least 1/2 year" of residency part of the dependency requirements. 

Thank you! That solves my confusion!