MB wrote:

- quote -

April? Not May? I don't know UM's practices, but most
colleges around here have May graduation dates (semester
system) or June (quarter system).

- quote -

I think you'll fail on the 50%+ support test, so this will
be moot.

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MB wrote:

- quote -

You are right on if she had at least $3050 of gross income
and it sounds as though she did.

- quote -

Yes, you can not take the Lifetime Learning Credit if you
can not claim her exemption. However, qualified expenses
you paid on her behalf may be used by her to claim the
Lifetime Learning Credit on her own tax return.

--
Alan
http://taxtopics.net

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My daughter graduated from The U. of Mich. in APRIL. I have
2 questions:

1) Am I correct that I cannot claim her as a dependent?? (My
understanding is that she would have had to be a full-time
student for FIVE months)?? After graduation, she has been
working in Ann Arbor, paying her own way.

2) If #1 is correct, does this mean I cannot take the
Lifelong Learning Credit (I did pay her tuition in 2003).

Mel

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