New Jersey Dependents Attending Colleges

 Dependents Attending College

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 2000 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.