Yes — a full-time college student under age 24 can still qualify as your dependent as a "qualifying child" even if they earn their own income and live away at school. Being away at school counts as a temporary absence; they're still considered to live with you. The student cannot provide more than half of their own support — if they pay more than half of their own bills with their own earnings, they fail the support test. Scholarships don't count as "support provided by the student" for this test. Claiming your student as a dependent may allow you to claim the American Opportunity Tax Credit (if income limits allow) and keep them on your health insurance plan.