1) Q: I have a child who is in an out of state college. Can I claim him as a dependant?

A: A child who is no longer living with his parents can still be claimed as a dependent as long as certain conditions are met. The child must be under 24 at the end of the year and a full time student for some part of each of five months during the year.

Example: A twenty three-year-old student decides to take a semester off to travel. The student's parents can still claim him as a dependent because he was a student for more than five months during the year.