My son graduated college in May 2018, at age 23. So as long as I paid more than 50% of his support, he would qualify as my dependent for 2018. The cost of Spring semester college are greater than his expenses of living on his own June-December. However, I paid his 2018 Spring semester expenses in 2017. I know for the education credits (AOTC/Lifetime Learning) it matters when you pay the expenses. I am not sure if the same rules apply when determining support.
Any insight? Thank you!