If an 18-year-old is considered emancipated due to a divorce but is a full-time college student, can they still be claimed as a dependent
An 18-year-old is an adult, "emancipation" is not an issue nor is divorce. What is your question? Does this involve a custodial parent, who wasn't able to claim him as a dependent until the child support ended?
If they meet all the tests to be a dependent, yes.
The emancipated thing in connection with divorce is in regard to if a Form 8332 can be used to transfer the dependency to a parent who would normally not be able to claim the dependent.
Adults haven't been emancipated in this country since 1865. Minors can be emancipated by court order or operation of state law, but that doesn't apply to an 18-year-old. It's an interesting question, how Form 8332 rules apply to adult children. If the court decree requires child support to continue past age 18, then the noncustodial parent can still claim the exemption. (Courts often order payments to continue through high school graduation, which could be age 19.)
Tell us the facts and circumstances, and most importantly, are both parents trying to claim the adult child?
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