Student Qualification

[Christian]

A divorced mother has a daughter now twenty years old in 2022 who I have shown as a student and allowed the mother to claim as a dependent. She was studying through a local community college and in discussing this with her mother my understanding was she was taking courses which would obtain a degree. Now two years in and no associates degree from the college. The mother cannot advise if or when she will get a degree only that she is still taking a course. The daughter is now fully employed over twelve hours a day at a local restaurant. Income from this job will clearly exceed the limits on the dependency exemption. I have asked about tuition expenses over time only to be told they were fully covered as the daughter was studying from home due to covid-19. I am going to ask to see the daughter's W-2 as I feel her income will be greater than any support provided by mom. My thinking is she no longer qualifies as a dependent on her mother's 2022 return but any input is appreciated.

[Lion EA]

Do the support worksheets with each of them and keep them in your files: https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Is the daughter taking only one course? Or is she (was she for 2022) a full-time student for any part of five months? Many community college students do NOT earn an associates degree but transfer their credits to a 4-year college to earn a bachelor's degree.

https://answerconnect.cch.com/topic/48ab0c587cad10009d32d8d385ad169401/support-test-for-dependent

Do you prepare the daughter's tax returns, as well as the mother's? If not, you do need to see the whole picture for the household to advise them.

Try this out: https://cotaxaide.org/tools/Dependent Qualification Calculator.html 

[BulldogTom]

Unless you see the daughter's info you cannot get the correct information to make a correct return.  If the mother will not get the info to you, and she does not know if the child is a student or not, you should prepare the return accordingly.

Tom
Longview, TX

[Lee B]

37 minutes ago, BulldogTom said:

Unless you see the daughter's info you cannot get the correct information to make a correct return.  If the mother will not get the info to you, and she does not know if the child is a student or not, you should prepare the return accordingly.

Tom
Longview, TX

The daughter is apparently over 18 and now an adult. You're going to need the daughter's consent and involvement.

[Christian]

I am going to call in mom and have an extended chat. The daughter prepared her own return last year but did not claim the dependent exemption. Now she and mom are not getting along very well so it clearly is time to get a firm reading on this one. Thanks.

[Sara EA]

Look at the support test.  Did Mom provide more than half of daughter's support?  If not, she's neither a qualifying child nor a qualifying relative regardless of student status.

[Gail in Virginia]

On 1/17/2023 at 9:51 PM, Sara EA said:

Look at the support test.  Did Mom provide more than half of daughter's support?  If not, she's neither a qualifying child nor a qualifying relative regardless of student status.

Actually, I think as long as daughter did not provide more than half of her own support, she could possibly be a qualifying child.  Sometimes I think filing status and dependency are among the most complicated questions we have to resolve to prepare a return.  It is not just putting the numbers into the computer and letting it do all the work. 

[Lion EA]

Yes, we never got an answer for if the daughter was a full-time student for any part of 5 months. OP will have to decide if daughter can be a QC or a QR. But HOH is still a separate issue.

[Christian]

My expectation is the daughter has made over $25,000 at her job and likely is taking a single class at the local community college which will sort the issue. Parents being parents really hate giving up their dependency exemptions but all good things must eventually end.