<p>For tax purposes the rule for a full time student under age 24 being a dependent of their parent is that the student can not be providing more than half their own support. The parent does not have to be providing half the support. There is a subtle difference. We do not pay half our daughter’s support as her scholarships and grants cover over half her support. But she does not pay over half as the scholarships/grants are not considered by the IRS as being provided by her and her income (from part time work) plus her loans do not come to half her support. So she is still considered our dependent for tax purposes. If she were providing more than half her own support she would not be our dependent for tax purposes.</p>