Dependents Attending Colleges
You can claim an additional $1,000 exemption for each dependent student if all the requirements below are met. You cannot claim this
exemption for yourself, your spouse, or your domestic partner.
•• Student must be claimed as a dependent on Line 10 or 11.
•• Student must be under age 22 on the last day of the tax year (born 1997 or later).
•• Student must attend full-time. Full-time is determined by the school.
•• Student must spend at least some part of each of five calendar months of the tax year at school.
•• The educational institution must be an accredited college or post-secondary school, maintain a regular faculty and curriculum,
and have a body of students in attendance.
•• You must have paid one-half or more of the tuition and maintenance costs for the student. Financial aid received by the student is
not calculated into your cost when totaling one-half of your dependent’s tuition and maintenance. However, the money earned by
students in College Work Study programs is income and is taken into account.