me-carney
Level 3

§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?

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