The full time student is 22 years old. He made $25,000 at the college working a side job. His parents provide more than 1/2 of his support. Plus they pay for his college tuition.
Did the student pay more than 50% of his support, including room, board and college costs?
https://www.irs.gov/pub/irs-pdf/p929.pdf
No, his parents pay for his accommodations of room and board.
Some parents can claim college student, and some cannot. here is a work sheet to fill out. Don't forget any student loans count as student provided.
https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
