Question

Michael Lapin and Diana Lapin have a daughter Amara, she is 22 years old and is a full time student at Queen College, her income is $12,500. Can the Lapin claim her as a dependent for tax purposes?

Answer 1

One can usually claim college student children as dependants However, to claim a college student as a dependant, the child must

Be under 19 or under age 24 and a full time student for at least five months of the year

Be younger than you, unless they are permanently and totally disabled

Have lived with you more than half the year. There are exceptions for temporary absences such as when your child is away at school

Not provide more than half of their own support. Here are Here are some guidelines

Support includes expenses like

Food

Clothing

Lodging

Medical and dental

Education

College student loans count as support by the person responsible for loan repayment.

As long as child don't pay more than half of these expenses one meets the support test. It's not necessary that you paid these types of expenses, as long as your children didn't

If child doesn't meet these tests college student can still be dependant if

One provide more than half of child's support

Childs gross income less than 12200

In the above case Amara is 22 which she is eligible under age criteria

But her income is more than 12200 which doesn't fall fall under above category so lupin can't file Amara as a dependant