me-carney
Level 3
05-10-2024
02:13 PM
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§152(f)
(5) Special support test in case of students. For purposes of subsections (c)(1)(D) and (d)(1)(C), in the case of an individual who is—
(A) a child of the taxpayer, and
(B) a student, amounts received as scholarships for study at an educational organization ,,, shall not be taken into account.
This section seems to be talking about dependents. This student will not be a dependent. She is independent. Are you referring to something else?