Dependency Test - Does unpaid teaching experience count as full time student - Spidell

Dependency Test – Does unpaid teaching experience count as full time student

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Message Board Dependency Test – Does unpaid teaching experience count as full time student

This topic contains 1 reply, has 2 voices, and was last updated by Alan Cherry 1 week, 3 days ago.

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  • #176289
    Anonymous

    Can parent claim a child age 23 as a dependent in 2018 when the child had graduated

    in 2017 but earned no income for nine months gaining her teaching experience towards

    California teacher certification.  In September of 2018 the child obtained full-time teaching

    position earning $20,000 for the remainder of year. Parent paid over half support for 2018.

    In other words is the teaching experience the equivalent of being at least a half-time student?

     

  • #176434
    Alan Cherry
    Participant

    >>the child had graduated in 2017<<

    Page 24 of the Instructions for Form 1040 defines student as “enrolled as a full-time student in a school.”  After graduation she was no longer enrolled as a student.  In fact, it sounds like an internship, which would make her an employee even if unpaid.