Why might it be significant that Roberta is not a full-time student when considering her dependency status?

The significance of Roberta not being a full-time student when considering her dependency status lies in the rules governing dependency claims, particularly how they differ for full-time students. For tax purposes, full-time students have specific criteria that can impact their ability to be considered dependents.

When an individual is a full-time student, their parents or guardians may claim them as dependents if certain requirements regarding age, residency, and financial support are met. However, the threshold for support is generally different for students versus non-students.

If Roberta is not a full-time student, this means she falls under the standard dependency rules that apply to non-students. This status limits the criteria used to determine if she can be claimed as a dependent, specifically regarding the portion of financial support provided and the age limits associated with dependency.

In this scenario, understanding the implications of her student status is crucial in determining whether she qualifies to be claimed as a dependent, emphasizing the importance of her not being a full-time student in this context.