Those are several questions wrapped into one. If you can claim your son as a dependent, it is usually to your advantage to do so.
You can claim a
child, relative, friend, fiancé, or other member of your household as a
dependent on your 2018 taxes as long as they meet either of the following sets
of requirements:
Qualifying child
- They are related to you;
- They aren't claimed as a
dependent by someone else;
- They are a U.S. citizen,
resident alien, U.S. national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse or are filing a joint return only to claim a
refund of withheld income tax or estimated tax paid;
- They are under the age of 19,
or 24 if a full-time student;
- No age limit for permanently
and totally disabled children.
- They live with you for more
than half the year (temporary absences from your home, while living at
school, still count as time living with you); and
- They didn't provide more than
half of their own support for the year.
A new requirement this year is that each qualifying
child dependent must have a Social Security Number, issued before the due date
of your tax return (including extensions) to be claimed for the Child Tax
Credit.
Qualifying relative
- They don't have to be related
to you (despite the name).
- They aren't claimed as a
dependent by someone else.
- They are a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse.
- They are related to you or
lived with you the entire year as a member of your household.
- They made less than $4,150 in
2018.
- You provided more than half of
their financial support.
When you add someone
as a dependent, we'll ask a series of questions to make sure you can claim
them.
A new requirement this year is that each qualifying
relative dependent must have a Social Security Number issued before the due
date of your tax return (including extensions) or an ITIN or ATIN issued or
applied for before the due date of your tax return (including extensions) to be
claimed for the Credit for Other Dependents.
Note: Due to the Tax Cuts and Jobs Act of 2017, you no
longer receive a personal exemption for your dependents. But there are other
tax benefits, including the Child Tax Credit and the new Credit for Other
Dependents, you may be able to get when you claim a dependent.
If you do claim your son as a dependent, he may still need to file a tax return.
Your dependent must file their own
federal tax return if any of the following are true:
- Unearned income was over
$1,050.
- Earned income was over
$12,000.
- Gross income was more than
the larger of—
- $1,050, or
- Earned income (up to
$11,650) plus $350.
If none of the above
apply, your dependent may
file a tax return to claim a refund of any federal tax withheld.
Additionally, if
your dependent has net earnings from self-employment of $400 or more, they will
be liable for FICA self-employment tax at a rate of 15.3%.
