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In his final year 2003-2004 of college we paid some college bills in 2003 and the rest in 2004. He is employed full time now ,since May, and makes about $10.50/hour. What are the rules, can I still claim him as a dependent on my tax return or not?

I'm going to assume here that he was a full-time student through at least May. The question is who paid more than half his support for the entire year. You cannot include expenses paid in 2003.

Is there an income level for him that dictates that I not claim him anymore?

Yes, and for 2005 and after (we can hope) he exceeds it. As long as he was a full-time student in at least five calendar months of 2004, the income limit doesn't apply.

If you are unmarried, he can still qualify you for Head of Household filing status as long as he lives with you and remains unmarried, even if you can't claim him as a dependent (2005 and after).

Dear Phil:
Thanks for the reply:
I'm still trying to understand so I do this correctly:
Above is your reply:

My specific situation is
I am married filing Jointly:
My son 22yrs old graduated on May 15th 2004.
He now works full time and made $13,000 in 2004.
I do provide more than 50 % of his support.

I am using Turbotax and it confuses me.
It says he must be a student at the end if the year but later says :
" A full time student is a person who, during any five months of the year is enrolled as a full time student..."
Can you clarify this in plain english for me?
Can I claim him as a dependent for 2004?
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