Q. I have a son who graduated from college last year and was a full time student. I did provide more than half his support and he turned 24 in the fall. Can I still take him as a dependent?
A. Unfortunately to meet the test they must be under the age of 24 as of 12/31/12, so you will not be able to claim him as your dependent based on this criteria alone. No one ever said tax laws are fair!